The point is to add extra weight to the drive wheels in a matter that does not adversely affect the handing of the vehicle. It is not to transfer weight around and it is not to move the center of gravity of the vehicle. The one and only goal is to place the weight in a matter that adds the weight to the rear axle.
By placing the weight rearward of the axle, the possibility exists of transfering weight to the rear driveaxle by removing some of it from the front. When that occurs, you increase drive traction at the expense of steering and braking traction.
By placing it over the axle, you gain traction but not at the expense of handling.
In my '97 F150, placing 300 lbs of sand behind the axle made for a hard to steer truck in icy conditions. Over the axle, it was fine.