I have a 37 and as most of you know the 37's have split bottom seats requiring one to go to the passenger side and lift that side of the seat to get the gas cap off and fill it up.
I've been running my tank in its original location since 2000 and have not had problems until recently. I honestly need a new gas cap. The tanks themselves are designed with a vent that works nicely but you have to have a good gas cap which I do not at this time.
Gas smell, if you are careful not to let even a drop or two drip on the tank, or anywhere else, your good to go. Even if I do I just roll out the window for minute and all is well.
Now, with the bad cap I do get gas smell and I am leaning toward putting the thank in the back for reasons mentioned above. The biggest being storage space. And, as you know, these trucks don't have much room to begin with due to the contour of the cab..... and I've gained a few pounds in the meantime!! At first chance I'll be switching. I don't mind the trouble of fueling it up so its just a matter of convience and personal choice as Red58 mentioned.
Honestly, I think its pretty darn safe sitting between two good chassis rails and inside the metal seat riser!!! No more dangerous than the behind the seat........ just my opinions.