It depends on your goal. Evasion? Then as far away as possible while landing at a remote base or small batch of homes. Looking for a fight? Drop early in the biggest town. Want a tank? Find a depot nearest you.
A tank early on is pretty useless - People hear you coming so you won't be able to ditch your vehicle for loot and you'll more than likely run out of fuel before the end, at least in Solo. Dropping right away is a bad decision imo, because you have to be extremely lucky with weapon drops and there are too many alert soldiers waiting to pick you off. The smartest (strategic) choice is to wait near until near the end - two things can happen
A) The map closes in towards you - There won't be many people around so it's a perfect way to scavenge and hunker down. You'll be close enough to supply points, weapon caches and players with high level gear anyway (green Sten is more than enough to take out a 2 or 3 armoured enemy).
B) The map closes in on the high traffic side of the map - You won't have many enemies to contend with so it's just a casual stroll picking up loot as you go. With so many people on the other side, it's a relatively safe and easy way to get supply points and find bunkers. Your back will always be to the fire so you don't need to worry about someone sneaking up on you. With the map closing to such a small point, it's super effective to launch a flare or two - you can pretty much pin point where enemy defenders will be too so stay low and slow; they'll eventually pick eachother off.
