That's what I'm not following. Yes, the air will back up behind the throttle, but that doesn't mean pressure is highest there. The pressure is generated at the turbo, and that is where I think the spike will be highest. If you are talking about a sonic shockwave back from the throttle body closure, I don't think we are talking on the same time scale or energy level. That type of standing wave effect would only be present for less than 5 milliseconds; I think we are talking on the scale of 200-500 milliseconds here. As the throttle closes, the air flow will drop - the turbo compressor is still spinning, and the boost pressure will climb momentarily. The pressure is still highest there at the turbo compressor outlet because you still have positive airflow into the engine, and the pressures will drop as you approach the TB.
Personally, I don't think it matters much where the valve is, as long as it's between the turbo and the TB. Mine happens to be mounted right at the throttle, but only because that's because I just followed the herd without thinking about it. I'm interested in the discussion of the benefits/tradeoffs without the misleading or incorrect information, and at this point it seems to me there may be a slight advantage to having it at the turbo outlet. I continue to be open to hearing other ideas and factors I may not have considered.