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Regarding AC Coupling caps I can say for sure that they need to be connected as close to the load as possible. This is because if there is a long path between the source and load there is every possibility to pick up noise. The cap would couple all the noise to GND and there would thus be a clean signal to the load.
Regarding DC coupling I think it does not matter where you place it.
AC coupling Capacitors should be placed near Load for noise cancellation,supply drop etc.If costing is not a factor ,you may can place it near source end also for immediate generated noise reductions etc.
Regarding the DC blocking Capacitor ,it should be always better if you place it near source for Grounding of any DC supply that arises.