Back pressure on an engine is back pressure. It does not really matter where it comes from. In the case of the turbocharged ISB once the intake valve closes, the exhaust opens and the piston begins its exhaust stroke that is the case. From that point forward the engine must force the exhausted gas out and it must consume Hp to do that. Think of it (on exhaust stroke) as a gas compressor vice an air compressor, which will require Hp to operate.
That is completely accurate, but you're leaving off the other side of the equation. Apply the same thing to the intake side, and let's still assume a 1:1 ratio. When the intake valve opens, a 40 psi air charge is pushing the piston down, effectively offsetting the 40 psi of backpressure. The net reaction is zero. As hard as one piston is trying to push exhaust out of a cylinder, there is another piston that is getting pushed down just as hard with the intake charge. No different than a teeter-totter on a playground with two equal-sized kids on the ends - it is in perfect balance.
Imagine taking off the turbo charger and putting the engine in a sealed room. Then pressurize the room to 40 psi. This is the same thing as having a 1:1 ratio at 40 psi with a turbocharger. There wouldn't be any more resistance to turning the engine over because the intake and exhaust manifolds have equal pressure.
Or, keep with the multi-cylinder air pump idea. Let's say the pump is at rest and we apply 40 psi to the intake side and leave the exhaust side ambient. The cylinder(s) with open intake valves will allow the charge into the cylinder, which in turn forces the piston down. The cylinders with open exhaust valves aren't acting against any increased pressure, so they're free to move up without resistance. The pump turns forward. Turn it around and put 40 psi on the exhaust and ambient on the intake and the pump with turn backwards. Put 40 psi on both the intake and the exhaust and there will be no rotation. And if you try to turn the pump by hand with these equal pressures, it will feel the same whether there's 40psi, 100psi, or zero psi because the pressures cancel each other out.
Exhaust backpressure will not hold an engine back if there is another cylinder with an equal amount of boost pressure on the opposide side of the cycle. It's a balanced teeter-totter at that point. Throw off the balance and the pump becomes a compressor, work is being done, and energy is being dissapated (i. e. - an exhaust brake or an inefficient turbo). Then you have a restriction and the "air pump" has to work against a load, and energy is wasted.