They are so far aft in many boats with long cockpits. I know myself, I rarely am behind the wheel while sailing and sit about midway in the cockpit. This puts the wheel easily in one hand, I'm out of the weather behind the cabin and dodger, and have all the forward view I want, over one deck or the other.

Plus I can watch the compass over the lubber lines from this position if I need it. And that gets me close enough to see instruments in the companionway. Anything on a Nav pod would be useless with my wheels location and how I sail. And this location puts me right over the sheet winches and able to reach the mainsheet on the cabintop. If you go behind my wheel, you need a crew, forward, sailing the boat.

Older boats I see often had more forward located wheels. A few are just aft of the bridgedeck. Racing crews(many of these were racers in their day) were aft of the helmsman.

This is not my boat, but a typical wheel location from the 60's.