I suggest you build them to the page that is built around the keyword that you want to rank the highest. Depending on your website this can be the homepage or an inner page.
You can (and probably should) build them to both, OP. Build them to whatever you're trying to rank, then juice them up with spam/comments etc. Perhaps give this a read. Hopefully will help
Do not saturate to much your homepage with tier one links.. Spreading the link juice from your subpages helps it to be identified by google as natural links.. Always consider the relevance of the website you are linking with and the page of the website where your link will be present..
it depend what page you wanna rank ? you wanna rank the .com or inner page that's optimized for the keyword . but when your starting link building on a new site its better to start with homepage and then move to inner page
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