You do commonly read the ball of the foot advice, and various justifications for it etc.
I've experimented too and I personally prefer my cleats as far back as they'll go. I found it easier on the calf muscles, just as Fiona suggests. It is also supposedly better suited, I read somewhere, to longer distances... but I think I read it in the context of the Race Across America, so maybe not too relevant to we mere mortals. I believe some even drill their own holes in their shoes to get the cleats even further back. Not sure I'd go THAT far!
It's easy enough to experiment and find out for yourself though. But, in all honesty, I suspect at the level of most of us here it's probably more a matter of preference than of any ergonomic gain or efficiency etc.