I think ergonomics is the most important. Seat placement will dictate throttle pedal location. We do mostly drag race rigging, but recently, we have been rigging some circle boats and even some v-drives. The drag boat philosophy carries over into other applications, however compromises are made. The common objective is move the driver as far back from the deck as possible. We make up to an 18" steering column for the Calgo to facilitate safe egress of the driver. Compromises begin when the boat is no longer intended as a dedicated race boat. More so when a back seat is desired.
It sounds like your seat and steering are already mounted. If so, your objective now is to place the throttle pedal in a position that is comfortable to you. That is, unless you are willing to relocate the seat and possibly the steering.
Temporarily mock up the pedal and sit in the seat (while making engine noises) and see how it feels. Readjust until it feels comfortable. Sometimes small spacers can help, sometimes major surgery is required.
On the tunnel boats, we make a pedal assembly that spans between the two stringers on a bar supported by flange bearings. The arm that actuates the cable is fixed to the bar that rotates in the flange bearings. The pedal itself is clamped to the bar. This allows easily adjustable positioning of the pedal. This is important because we commonly rig boats with two holes drilled in the deck for the steering. These holes are sized so that a tachometer is installed in the one opposite the steering. This allows the boat to be configured for either two front seats or single center steer.
Regardless of how you rig your throttle, it should have a substantial positive stop. The stop will be subject to some heavy forces when the adrenaline is pumping and you're trying to leg press the pedal through the hull, trying to get just a little more throttle to win the race. Do not rely on the carb stop. The shaft could be bent, causing it to stick WFO. The butterflies can be overcentered. Nevertheless, no good will come from it. Always verify that you have smooth action and a snappy return to closed throttle. A double redundant spring installed on the pedal is also a good idea. There is a lot more mass of all the components in the throttle installed in a boat compared to in a car. I would never rely on the spring(s) on the carb linkage only.
Cheers,
Joe