I am taking a big risk posting this…but I thought my fellow “power users” would find this amusing. I bought an M1 Mac Studio in May of 2022 along with a Mac Studio monitor. I recently retired and trying to fill up my day, I thought I would give my home workspace a good cleaning. I took everything off the desk, dusted, cleaned, and got rid of some random cords that were no longer serving a purpose. When I picked up the Mac Studio to put it back, I noticed the “bottom” had an Apple logo on it. That is when I realized the bottom was in fact the top. 
I ran that sucker for four years upside down!
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Maybe it’s better that way the USB ports and SD card slot are easier to access that way. 
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It also probably gets better airflow while upside down.
I purchased a Mac Studio Ultra in 2022, and every time I clean the thing, I have to pull dust bunnies from its tiny vents.
You might start a new trend here, @Jimbo.
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But less heat dissipation due to one of the largest external services closest to the heat sinks being next to the desk rather than exposed to the air, and hot air rising to the official bottom rather than to the official top as designed and fighting against the incoming cooler air
The solution is clearly some thermal paste and a copper desk. 
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Orientation really doesn’t matter these days as long as the computer gets sufficient airflow. I remember back in the days of spinning hard drives that they should never be run upside down because of excessive bearing wear. I haven’t heard of a similar concern for cooling fans.
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Computers, especially the Mac Studio, are designed for air to flow through them in certain directions based on them being the right way up. Putting them another way will mean that the air doesn’t flow as intended and is disrupted.
Putting them sideways in a datacenter could be offset by the air conditioning of the DC keeping them colder than on a desk, but they still wouldn’t be as efficient as being the right way up.
I’d agree that it has less impact than in the past, but I wouldn’t say it doesn’t matter, especially if you intend to run it hard.