Actually, I am incorrect on this, on older anamorphics the astigmatism is the most prominent feature and you get fatter out of focus points in front of the focal plane and very tall focus points behind, but I believe the correct answer is that the vertical focal length of a 2x anamorphic lens is twice that of the horizontal focal length and that the aperture reflects this if the anamorphic element is in front of the entrance pupil.
Say you have a 50mm anamorphic at t2.8, the vertical axis of the aperture is 17.8mm, the horizontal is 8.9. Subsequently the vertical axis will defocus to a greater extent than the horizontal axis. So this then is why you get the vertical stretch and squash when you rack in and out of focus on front anamorphics and not rear (since the entrance pupil is what matters when you are talking about aperture transmission). I will have to do more thinking on rear anamorphics, I was under the impression they still had this stretch, but perhaps that’s just the result of my previous answer, the natural astigmatism that comes with anamorphic photography. I stand corrected on my previous answer, old anamorphics you do get very strong astigmatism which is often more noticeable than the difference stated above, but if you look at modern anamorphics like the master anamorphics that have largely eliminated the effects of astigmatism, you do see them stretch vertically in the foreground as well, it’s just usually not as far out of focus as the background.