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I'd say back-end. The front-end of any software no matter how complex it is it will always run on a single device, while a scalable back-end could imply a complex architecture composed of multiple components running across multiple servers, all working together to serve the front-end.

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A single device that can be any out of 100's of devices with different browsers, screen sizes, densities and capabilities...

Alternatively, the front end can be run on hundreds of different devices and differing environments, while the back end's environment is completely and utterly locked down.

YMMV

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