I am a little late getting in on this thread but this is my 2 cents: I personally believe one location is as good/bad as the other. Remember the Ford Fairlane 500 police cruisers that have gas tanks in the rear and how many police have burned to death from rear end collisions. I know there is a big difference between a truck and a car and a car would probably be more likely to splash fuel all the way to the driver and passengers than the truck however it would take a substantial side impact to rupture the tank and I haven't heard of this being a big problem. The exception being NBC's fraudulent depiction of the Chevy truck's gas tank rupturing in a collision

Excuse my ramblings but my wife is out of the house and someone must fill in.

~Jim