Martensite forms starting at around 400F as the steel cools from austenitization during the quench. It does not form during the temper except from any small amount of Retained Austenite that converts ( this is why you need two tempers). During the temper the martensite is made less brittle.
A bar of steel from the mill has been rolled out from a huge ingot. It has been thinned and stretched from a couple feet thick to 1/4" in most knife use bars. This gives the grain structure a directionality called anisotropy. The directional strength is one factor of anisotropy, as we all are familiar with in wood. In steel, the directional strength is not a significant factor of anisotropy, but there are other things in the way the grains are aligned, and also concerning the impurities in the steel. These impurities ( sometimes called stringers) are aligned along the "grain" of the steel, and that is a permanent situation. Forging helps reduce these impurities by breaking them up, and spreads the distance out between them.
What is meant by the forged blade having greater strength due to anisotropy is seen in a hidden tang. If the tang is forged to shape and taper, the "grain" follows that shape. This will be somewhat ( very slightly) stronger than a tang ground out of a bar with the "grain" going off the curve.
As you point out, the HT is 99.5% responsible for the blades final condition. While there is that 1/2% that can be affected by forging, the difference isn't necessarily a 1/2% better blade. It would take a laboratory and serious examination to see any real differences.
I believe Kevin Cashen and Roman Landes have some micrographs of different structures and things like anisotropy in steel. You might want to contact them for more in depth study. Be forewarned, if my words cause you to blink and rub your eyes, theirs will make your head hurt.
Funny anisotropy story:
A friend was taking karate classes with his son. The instructor was doing a foot-kick board breaking demo and had him hold the 12"X12" squares of 3/4" pine because he is a lot bigger than the kids. Sensei broke one board, then two, and then went to three. My friend is an engineer, and knows what the grain direction does to strength. He picked up three boards, but turned the middle board 90° to the other two. The instructor kicked the stack...and bounced right off it. He tried two more times, and then realized what was going on

. After re-arranging the boards to match grain direction, they broke easily.