Technically, the position of the rear wheels has nothing to do with the actual potential energy. The position of them, however, does allow a car to make better use of that energy. The PE has to do with how high the weight is. Period. However, if your CoM is behind the rear wheels, you have a wheelie machine that is completely incapable of making use of that energy.
You want the wheels as far back as possible to then be able to get the CoM as far back (high) as possible and still be stable.
Also, if your body is 1/2" or more, you can stack the cubes in back... (But you wouldn't want either the thickness or that much mass).