Really I think a lot comes down to personal choice....I tend to think you'd want your drains for you CL somewhat hidden, since they are going to be bigger than average bulkheads.... Usually people will either put the drains in the bottom of the tank hidden in rock work or mid way on the back panel of the tank. I had a bit of a discussion with someone today about the very thing on my build. I'm debating the layout of the holes....Hidden in the rock work seems like a novel idea, but if you can't easily access them it makes it hard.....Placed on the back panel of the tank, they can be hidden with rock work, but easily accessed if the need would arise.....
I'm curious as to you theory on placing the drains in the in the bottom corners and the returns in the upper corners....To maximize your returns you could position them in a way that you could use your tank walls to bounce/move flow more efficiently inside the tank....
May I ask what pump you've chosen for your CL? Bulkhead sizes as well?