If number 2s are in order in our boat, all onboard generally get banished to the cockpit anyway, and having the head as far away from that as possible is a great thing, especially for those worried about sounds they might produce etc...
If its a smell thing, it dont make any difference, as long as you have the forward hatch open, that will sort itself out pretty quick
There was an important list of things we had when we were picking a new boat over our last, and one was that the HEAD MUST NOT BE UNDER A BUNK! Yes, I know there are others on the forum that have no problem with this, but our experience tells us it is utterly horrible if you spend any time in the boat with people who like to visit the toilet a lot during the night
