IMO it highly depends what you're guest posting about. According to my experience, informational guest post works best to the inner pages that have similar or complementary content. Example is like i have a post about types of cats, the guest post would several couple popular types eg. British Shorthair, etc,etc that links to the list post about cat types.
On the other hand, brand reviews or best of lends itself to homepage links. Example is if i have a blog about geography study materials, my guest post would be about where to learn geography, where to learn geography online, the best online learning platform, etc, etc.
So basically it's all about context and what you're guest post is about tbh.
*CMIIW guys, this is based on my (relatively short) experience in the world of IM