Time reversal (TR) recently emerged as an interesting communication technology capable of providing a good spatio-temporal signal focusing effect. New generations of large-bandwidth devices with reduced cost leverage the use of TR wideband communication systems. While TR is usually implemented in the time domain, the same benefit can be obtained in an orthogonal frequency division multiplexing (OFDM) system by precoding the information in the frequency domain. Besides using multiple antennas, the focusing effect of TR also comes from the use of a high rate back-off factor (BOF), which is the signal up-sampling (or down-sampling) rate in the original time-domain TR precoding. However, a frequency-domain TR precoding in the literature has only considered BOF of one, which does not fully exploit the focusing property of TR. In this paper, we discuss how to properly implement different BOFs using frequency-domain TR precoding in the OFDM system. Moreover, we demonstrate that increasing the BOF and/or the number of transmit antennas significantly improves the focusing gain at the intended position. In contrast, the unintended positions receive less useful power. Furthermore, closed-form approximations of the mean-square-errors (MSEs) of equalized received signals at either intended or unintended positions are derived, expressing the focusing gain as a function of the BOF and the number of antennas. Numerical simulations with multi-path channels are carried out to validate the MSE expressions.