+1 @soix
The best place for a sub is where it works best in your room. There is no general rule, at least none that makes sense.
Evenness of bass response at the main listening position will vary tremendously from position to position. That’s why many of us use two, three, or four subs to get the most even bass response.
Don’t neglect adjusting sub phase, as that makes a large difference in overall bass response when both the mains and the subs are playing. By "large," I mean the worst phase arrangement can give a 30 dB null. (This issue also is reduced in importance with multiple subs.)