If the disconnect is before the meter can it be considered the service disconnect? ...
Yes. The NEC makes no stipulation about where a meter needs to be.
I've run into a surprising number of houses configured this way. The utility distribution runs through the backyards in some places, so the service riser must be back there, and the service disconnect must be back there ("nearest the point of entrance"). But where I'm from there's usually no access between the houses, so the utility needed their meters installed street side so they could read them (before smart meters). So the arrangement is : service at back of house > service disconnecting means at back of house > meter at front of house > subpanel near meter (usually).
What gets really crazy is that most of the time the water is also at the front of the house so there's a GEC running through the whole house from the service to the water. Or in an older house the GEC is not there or is too small and it's a huge PITA to upgrade it. That scenario almost killed a couple of our jobs.
It's also confused the heck out of my crews who sometimes connect new grounding to the subpanel because it looks like the service panel, being right there next to the meter.
And yes, having the disconnect before the meter means the owner could relatively easily install distribution between the disconnect and meter without a permit and steal power. But I guess there are lots of ways to steal power if you're unscrupulous.