"why not balance the sail as much as possible?"
Fair enough - but as much as possible is in fact with the mast at about 25% of chord, and if you go for much more than this, there is a danger of the sail over-balancing and "snatching" to a greater angle of incidence - remember that the actual centre of effort when sailing to windward is not in the same place as the centre of area, but is further forward.
When sailing off the wind, the sail is not acting as an airfoil, and then the centre of effort is in the same place as the centre of area. So you can swing the sail further forward on the mast, when off the wind, but this is by no means obligatory, or even commonly practiced. It helps with a low aspect rig, when the centre of effort would be far out to one side; but on a high aspect rig, it is not really necessary and the control lines can be much simpler if the sail is kept in one position on the mast.