Closer. The temperature of last scattering is much higher for neutrinos than photons, but they don't travel far in the time it takes to cool down. So for massless neutrinos it's a tiny bit farther, but, for neutrinos heavier than about 0.0002 eV (and certainly some neutrinos are heavier than this), their finite mass moves this surface closer to us: O(1) Gpc away depending on their exact mass. Further details like oscillations make this effect a bit stronger. See
[0907.2887]. Inspired by this
[tweet]. See this
[twitter thread] for more.