You could actually do either, it's generally a matter of preference. I would say what we see most often is the handles slightly forward.

whenever I see a surface-mount sink with factory pre-drilled holes, they are always in-line -- I don't think I've ever seen an exception to that rule.

on an under-mount sink where they are drilling the holes into your countertop, I guess you could go either way. if you need more "throw" room from your backsplash for your knobs, you could move them forward.