When you accelerate a bike, you have to accelerate both wheels. It makes no difference at all which wheel is lighter/heavier. Both wheels have to get to speed.
Bigger front wheels mean higher bars for given fork travel, though, bigger wheels make suspension "feel" more, and roll over things better.
Bigger rear wheels make a huge difference in stopping that "hooked up" trail feeling going over things.
Offroad motorcycles have wheels fairly similar sizes, but the rear has a deeper tyre on a smaller rim. They have a lot more horsepower, weight and traction issues than a bicycle powered by legs.