Mine is a B32 2007 so probably not quite the same layout.
The Eberspacher unit is right at the back of the cockpit locker venting out on the starboard side. I have to check that a fender isn’t in the way but otherwise it is fine.
There are three outlets:
(1) the aft cabin, which has controllable vanes – this cabin gets very warm quite quickly.
(2) the main saloon – has a larger outlet without controllable vanes. It gets the large main saloon reasonably warm after 10-15 minutes. The outlet is on the port side, in the middle of the vertical ply under the port settee.
(3) the front cabin – same outlet as (1). Very little heat reaches this far from the stern. Is it worth having the outlet? Marginally, perhaps.
There is no outlet in the Heads, which I regret when cruising but if there were an outlet there then there would be even less heat to go round.
I have wrapped insulation around all the pipes from the aft cabin onwards but can’t detect much difference. It is particularly important, of course, to insulate well where the heat pipe runs under the fridge compartment!
Mine is not perfect solution to the heating issue but it works well enough and it totally transforms the experience of being aboard in the cold.
Be careful if you drill the fuel tank to fit the draw-off pipe. Avoid at all costs (though this is difficult to achieve) getting swarf in the tank.