Yeah, there is no perfect location (other than in an armoured casing... but not with the electrical in the same one
).
In most of our cars there is not enough power/traction to break driveline parts so I would say the tunnel is the best bet. Just a driveshaft loop, and good quality shaft and u-joints is what most people feel best. You could weld a thick tube inside the tunnel, and then run the fuel lines through it if you are concerned.
On a drag car where driveline failures are likely I wouldn't pick the tunnel. But on a lightweight sports car (where crashing or bottoming out are more likely) the tunnel seems safest.
Cheers.
Cory