The head over heels moment is a product of the height of the center of effort(pushing point) above the drag (of the hulls) of the sails and the force of the sails. As such, the position of the sails fore and aft is irrelevant.
Windsurfers tilt the rig for various other reasons:
Their arms arn't long enough (the can only get their weight aft by pulling the sail with them)
They would rather have lift than de-power, so canting it over makes sense.
Canting it over lowers the center of effort