Forgive me if I'm wrong, but my understanding of ballistics is such:
If you consider a scope that extends all the way to the end of the muzzle, then you can imagine that the scope is sitting a certain distance above the muzzle (say 1"). If you were to shoot a bullet at a target immediately beyond the muzzle, the point of impact (POI) would be exactly that distance (1") below the point of aim (POA).
Now, say you zero your scope at 50 yards, and your POA is exactly the same as POI (ignore recoil or any variance here). We've already established that the POA is 1" above the POI at the muzzle. Now, assume the bullet flies perfectly straight (like a laser). Because the POA is exactly the same as the POI at 50 yards, this means that the bullet trajectory must cross the line of sight at a point 50 yards beyond the muzzle.
Now, consider this: In order for the bullet to pass through the line of sight at any point, the line of sight and bullet trajectory must make a triangle between the scope, POI/POA, and muzzle. The only way to achieve that is if the muzzle is angled up slightly, and the scope is angled down slightly. If they are parallel, or angled apart, the lines will never cross. Thus, if you used a receiver with a 30 MOA cant towards the rear (that is, the rear was lower than the front), you're actually angling the scope further away from your barrel, and the bullet trajectory will never cross the line of sight.
I could go into why a cant can be beneficial on a receiver or rail, but I'd need to throw together some pictures in Paint or something to give illustrations... If you want, let me know and I'll go over why it can be beneficial to have the front of the scope lower relative to the rear.