Boy, this is "one of those topics"...
The ONLY benefit to a front mount is less heat soak. It has been proven time and time again that a large/modified stock location IC will perform just as well as a front mount with LESS lag. I'll take less lag anyday...
That's not the conclusion that was reached when front mounts and stock location intercoolers were tested in the famous "The Source" article from October, 2001. It's the best experimentation I've seen to date. They scientifically tested various front-mounts (Cotton's, PT&E, CAS V-2, and ESP) versus various stock location (CAS V4, Cotton's, and stock with Duttweiler neck). If you look at the graphs and tables, the FMIC's were better in terms of pressure drop through the system when compared to stock location IC's. In addition, the temperatures of the air entering the throttle body were consistently lower with the FM units. The highest TB inlet temperature seen during any of the FMIC tests was 115 degrees, while most of the time the air was in the 80 to 110 degree range during a pass. Even with the best stock location IC (the V4), TB inlet temperatures got up to 142 degrees, and the temps. were over 100 degrees for the entire run. There's a lot more information in the article. Lower pressure drop and higher temperature removal - that means the FMIC's are better in my book. I'll take hard data over someone's opinion any day.
And, by the way, this testing was NOT done on a 10-second car. TE-51 at 21psi, 208/208 cam, mildly ported heads, 009 injectors, 100-octane fuel. The article says that the car ran consistent 12.2-12.4's on BFG's with mild launches.
Of course, there is baggage that comes with a FMIC. Your coolant temps. WILL run hotter. I needed to upgrade my radiator and get the Ramchargers dual fans before I was happy with my coolant temps. In addition, there will be a SMALL increase in lag, due to higher air tract volume after the turbo. In my case, this is barely noticable, if it exists. I think the lower pressure drop in the system helps to offset the increase in volume.
If you want the ultimate in performance, and can live with the baggage, get a FMIC. If you want good performance and want to avoid the baggage, get a stock location.
Good Luck,