Stretching the wheelbase is probably THE best you can do to your Jeep if you are planning to tackle the most extreme obstacles.
However, you must keep your center of gravity as low as possible, to really take advantage of the longer geometry. This can lead to break over angle problems, if your belly pan is not very smooth. Steering radius are definetly affected, but can easily be overcome and improved beyeond what any stock radius could ever hope for, with the use of cutting brakes. You must also learn how to drive with the lower C of G and brake over angle, but with practice the bennefits FAR OUTWEIGH, any disadvantages.
The fact of the matter is, without a longer wheelbase, some climbs are absolutely impossible, but there are many ways to very affectively manuever around obstacles,....as long as you arent stuck at the bottom of the hill.
Now to front or rear?
You have to evaluate your weight distribution, and experiment. Good ballance is very important, so that you dont leave the rig, either front or rear heavy. For me I went 9" rearward and 6" forward,..but I also had to move my engine (5.0 HO V8) forward 2 1/2" and downward 2" from original placement, before I really got to bennefit from the long wheel base. I also had to eliminate all body lift, and lower my suspension, but now it is as stable as any rig in the nation, and is a world class climber, from any angle.
It seems like a lot of work, but it just depends on why you are contemplating a wheelbase stretch, and what you are really trying to achieve. And yes, steering and fuel cell relocation are all part of the necessary fabrications, but they are not rocket science.