I think that it really depends from person to person, what works best for them. For myself, eating in the early afternoon works best because I am hungry after exercising in the morning, and when I eat in the early afternoon, then I can go the rest of the day and not feel hungry before going to bed. If I do want something, then I have a cup of tea or just some water, and that seems to help out.
I have read about one OMAD plan called the warrior diet, and they eat one meal, but it is recommended to be on the evening, and apparently, that works really well for some people.
I guess it just depends on what your daily schedule is.
At night is when our body can restore itself, and if it busy digesting food, then it is not taking care of the restorative functions that we need to have happening at night. It can only be doing one or the other, and it can only do the restoration when we are fasting and not digesting food.