the tumble skill specifically states that you can tumble THROUGH an opponents square. whether that is jumping over his head or rolling through his legs is not important.. but you will be standing at the opposite of ur enemy.Except you aren't hidden if you're behind him due to the fact that in 3.5e, the facing rules were discarded for being a PITA.
Where are you getting this from? It not in the SRD from what I can tell.
Look, let's think about this. If you walked from the front of someone to his behind during your round, do you think that would qualify you for a sneak attack by virtue of having moved around him?
also if to characters are flanking a third character, then he is only flatfooted to one of them..