Fundamentally it is about sighting the track.
Usually I would say the straight should be at the far end. Partly because there should be no obstacles to negotiate on it therefore does not need to be close by. Partly because it is the fastest part of the track and you want to be able to see all of it in case there is a crash. Partly for comfort, have you ever raced on a track with the straight right in front of the rostrum and got a sore neck from whipping it left to right all through the race?
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