Close to the TB is what makes sense to me for several reasons. The two biggest are:
ONE
GrimJack said:
The point of a BOV is to prevent surging along the intake tract back into the compressor side of your turbo.
The closer you can mount it to the throttle plate, the less volume you have to re-compress after you open the throttle and start to build boost again.
and TWO
It's hardest to get air through your intercooler since it's probably the biggest impedance in your intake system. If you put a BOV before the intercooler, when it goes off, the air in the intercooler will want to flow backwards to get out, this will slow the airflow through the system and cause a hickup.
If you put the BOV AFTER the intercooler, but before the throttle plate, you maintain that airflow through the intercooler and intake system.
Air has weight, and thus inertia and therefore must be thought of as a freight train. If it's moving in a certain direction, it doesn't WANT to stop. If you MAKE it stop, you're wasting power because it does take time to get going again. Keep the inertia going through the intercooler since that's where you'll lose the most energy and mount the BOV close to the throttle body.