Scenario: scroll down a page/list. click a (detail) link. After looking at the detail you can choose to either use the go "back to master" table link or use the "back" button on the browser.
If you use the browser back button, you'll go back to your former position down the list. But if you use the "back to master" link, the list page reverts back to the top, requiring you to search again down to where you were before. I see users frustrated by this.
This is fine for me, as I know the difference, but for your typical user it will not be so obvious the different behaviour. There are situations when its preferable to use the back to master link, and coming up with rules when to use the link and when to use the back button is awkward.
I think what I'd like to see is the "back to master" link work the same as the back button, and restore the position in the list.