FWIW I always thought that the reason for bringing your speakers out into the room was fundamentally to reduce excess bass caused by rear wall reinforcement, not to reduce the magnitude of higher frequency reflections off the wall caused by speakers (although that can be a side benefit especially with dipoles). To answer your question, the panels should be placed on reflection points just as you would do for side wall reflections, essentially between the two speakers, not necessarily behind them. Another thought, is the use of dispersion for the back wall as opposed to absorbtion. Many folks prefer this manner of dealing with high frequency reflections, including myself, to deadening the wall.
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