Once upon a time, I designed gearboxes for both sidecar roadracers and motocross outfits. I learned the hard way that in both cases shock forces from the rear wheel going forward was higher than the forces from the engine. This is of cource quite obvious for a motocross outfit, but it also applies on the relative smooth roadracing track. I have no opinion on where a shock absorber in the drive train best should be. I think that the choice between on the crank, the clutch or the rear wheel is depending on the general design of the motorcycle. For an original ( or close to original) Vincent twin the only choice is where it always has been.
I'm not sure if this contributes to the ESA discussion, but I think it's worth mentioning.