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The reason why you want it closer to the TB is so that that when you let off the gas and your butterfly valve closes in the TB, your BOV will open and release the pressure in the charge pipes so your turbo doesn't keep pumping air into your butterfly valve and bend it in half when it's closed (and of course stop sending compressed air into the engine too). Technically, you can put it anywhere on your charge pipes between the intercooler and the TB, but the close to the TB the better so that the pressure closest to the TB will release the quickest and no damage will be done.