The optimum elevator position will be the one which has the effect you most desire. Of course, in a strong wind, most desirable is the aircraft not being blown over, so if you have the least sensation that could be possible, downwind taxiing is accomplished with the elevator down.
Otherwise, their could be a favourable effect in reducing shock and load on the nosewheel, so if that effect is detectable, use the elevator to raise the nose, and save the nosewheel. There are a few types (Tomahawk, Aztec) where the elevator will not have a noticeable effect during taxiing - so I guess, don't worry about it.
Certain taildraggers may benefit from a bit more down force on the tailwheel for steering, though as many other taildraggers don't care.
Floatplanes are something yet again different.
However, for every tricycle single Cessna I know, which is smaller than a Caravan, holding the nose light, even while taxiing, eases the load on an expensive, and wear prone nosewheel assembly. It irks me no end to see 172's taxied around with the elevator limp, and the nose strut compressed under load. If you're taxiing in a tail wind so strong that the elevator does not have the effect to raise the nose, while held nose up, that's quite a wind - be very careful of the other controls, and for heaven's sake, don't park it downwind in that!
Very simply, keep flying the plane until it is stopped and chocked. If the flight controls are going to improve stability of control, or reduce the chance of upset, use them for that.