Re: which seat?
It's possible that the seats across from the dealer lose more than the other seats because it is harder to see your opponents from that vantage point. That just a total guess though, and I doubt the difference in -EV is all that great in total.
EDIT: In Stud games the last seat might do the best because they get to see everyone else's upcard on 3rd street as it is dealt before they have to look at their own. For some people this might make it easier to notice/remember what is out.
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