All things remaining equal, do you get a better damping effect on the control surface horn using a hole closer to the surface or further from the surface?

I am having trouble rationalizing this one because while I understand the torque and leverage issues, I'm not so sure about the other components when the harmonics come into play.

I'm pursuing more of a precision set-up on my 260 so I am wrestling with the whole issue of maximizing the ATV of the servo for purposes of resolution while at the same time controlling the amount of surface throw.

Anyway...who has a tid bit to share...

Thanks,
Tom