Want to change rear 03 ultra to a 140/90-16 should I change front to 140 or leave it 130 much commander II

 

130 much commander II made for front use.

 

I don't see any benefit to changing the front, stay with an MT or 130/90. The benefit of using an MU or 140 rear tyre is the slightly higher load rating. If you have the later spec narrow belt (1 1/8" wide) you should be able to install a 150/80, as an alternative. They can be had with the same load rating as an MU, of around 76/77.