There'd be zero issues having it between the last two elements on the 70-200, without sacrificing compatibility with extenders. The gap is more than enough for a drop in filter.
Are there lens designs from Canon or anyone else where a drop-in filter is not the last piece of glass in the path? If not, might there be a reason for that?
Obviously, I'm pretty sure it could be done for the 24-105 with a slightly different internal layout. You're asking "where" as if the current layout is the only way.
Like many wide and non-telephoto zoom lenses, the design depends on having the rear element(s) as close to the sensor as possible. Sure, it probably could have been designed for a drop-in filter, but there would have been design, size and cost consequences.
If these lenses were done with drop in filters in mind from the get go, it could've been done, even preserving the extender compatibility.
Canon has only ever put a drop-in slot on lenses that don’t have front filter threads.
I mean, look how little space the drop in filter actually takes in a lens. That's the new fisheye zoom and the last slimmest piece of flat glass is the drop in filter.
It’s not just the thickness of the filter. It’s the ‘opportunity cost’ of not putting lens elements from there back to the end of the mount – that empty space behind the filter in the cutaway, where lens elements are in most other modern designs for wide and standard lenses.
The new fisheye is a design based heavily on the EF predecessor, the space was available. Someone mentioned the new lens is the length of the old one plus an adapter. Better optics in terms of special elements and coatings, but an old design.
When Canon launched the RF mount, they touted the benefits of being able to get rear elements much closer to the sensor than EF allowed, and those benefits make many of the RF lenses possible, whereas they would have been prohibitive or not possible on EF.
You are suggesting that Canon can and should just eschew those advantages they touted and put a drop-in filter back there instead, for lenses that work perfectly well with front filters. Well, fortunately for those of us who like and benefit from the design advantages of putting lens elements within 2 cm of the sensor, Canon’s designers know better than to put a filter slot there instead.