Regarding where to mount the bearings, there are three additional considerations:
1) You will need to have two (or more) bearings tightly spaced near the end, so that you can mostly extend the drawer without it tipping out. This will be your highest load area. The amount of overlap between bearing and rail/tube is basically the same, so mounting to drawer or box won't matter.
2) You will probably want a "stop" to keep the drawer from extending beyond these end bearings. Mounting the bearings in the box means the "stop" will need to be on the drawer. Removing or bypassing the stop in order to remove the drawer might be more difficult. If you mount the bearings on the drawer and the rail on the box, the stop would be on the end of the box and more accessible with the drawer open. A small point in favor of bearings-on-drawer.
3) Alignment of the bearings will be fairly critical. If the drawer or box material more easily facilitates this alignment process, then there's an advantage to putting the bearings THERE (wherever it is). For example, if the box is wood but the drawer sides are steel, I think getting the precise bearing alignment would be easier in the steel. (Easier to scribe/punch, etc., and SUPER easy if you can have the sides drilled/machined on a table or CNC). One of this first guys who used this method put the bearings in the wood case/box, and used a lot of t-nuts to mount the bearings. I thought it was brilliant, but shuddered when I thought about how easy it would have been to have the soft wood pull even ONE of those holes out of alignment, potentially causing binding in the bearings...