I always sat in back, not because I could goof off and not get caught, but because I could observe people. What most people do not realize, is that your backside reveals just as much as the front. Most kids just try to hide from the teacher at the front, not caring about who might be looking over their shoulder. Granted, in a high school classroom, it does not really matter who else besides the teacher sees the goofing off, but I still take a small sort of pride in being able to discreetly see what everyone else is doing.