Location of the winches doesn't matter. Location of the sheet lead blocks does matter. The sheet should optimally run at a 45 degree angle relative to the horizontal plane (not relative to the sheet lead block track) between the sheet lead block and the clew of the sail. That means if you reduce sail you need to move your sheet lead blocks forwards, if you increase sail you move your sheet lead blocks aft.
In fairness, on a cruising boat, it doesn't make a whole lot of difference. Just don't run your sheets directly from your winches to your clews, that makes no sense and will destroy your winches over time.
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