Battery Relocation - One Mans Opinion.
There are two reasons for battery relocation in a competition vehicle.
a) Weight distribution. In an MR2 moving the battery forward (but still behind the front "axle" line) is a good thing.
b) Safety - or more specifically Safety Switch. aka Master Switch/Battery Switch/"Turn that off before it Blows"_Switch
If you're intending to fit said switch, you're going to be running hi-current cables from somewhere accessible to a harnessed driver, so why not mount the battery in the front, run the cable from there to the drivers position, then back to the engine?