My 42 P (center cockpit) life raft is just behind the center cockpit coaming, on the center line. Small Valise style. ePirb is just inside the companionway hatch on a short lanyard that is velcroed to the bulkhead, but can still be removed by hand if needed.
Ditch bag and PLB are at the base of the companionway stairs. Backup gear is also in the LR bag.
I have seen LRs mounted ahead of the mast, and in the stern storage under the swim platform. Both of those require a sizeable trip and effort to get to and activate them. I want mine as easily accessible as possible.
I like mine near where I am going to be stepping up in to it, and can grab what I need on the way. Hope to never need it, but like it there.
Your thoughts?