Every car is different. Every driver is different. Some are tall, some are short. Some want to be up on the wheel, others away from it. Some cars the main hoop is low and the seat needs to be lowered and/or laid back to get the drivers head under it.

I try to go for low, laid back a bit and away from the wheel. Get you under the main hoop, get your 200+ lbs of dead weight lower and further back in the car, easier to get in and out if the wheel/column is away from the seat.

Driver needs to be comfortable, inside the cage, able to reach the switches and controls easily, get in and out without snagging everything, and see out.