If you drill through the back, you can drill high and not need standpipes to make it quiet. You actually wouldn't even need an overflow box at all then, the water can flow right into the pipes. On the other hand, drilling the bottom, although it requires standpipes to make it silent, all the plumbing is invisable, as it all runs straight down into the cabinet. No hoses, pipes, or even electrical cords (if you drill a dry chamber also) will be seen. Even though drilling the back of the tank near the top is easier and more practical, I would always drill the bottom, since it is a much cleaner design.