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Position after the flop becomes less important late in a tournament because usually players are all-in pre-flop or must either push or fold the flop. However, blind stealing becomes more important at this stage of the tournament, which means that position before the flop is more important. You can steal or even raise for value on the CO or button, when you must only convince 2-3 more players to fold, with hands that you would have to mucK under the gun, when there are 8-9 players who could wake up with a big hand behind you. Position becomes less about outplaying your opponents and more about game theory and recognizing steal opportunities.

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good point.

you say "Position after the flop becomes less important late in a tournament because usually players are all-in pre-flop or must either push or fold the flop".

All in preflop is more true of the last 2 or 3 tables (much of which is short handed anyway), but not so much before then. Very good points though.