People like tabs right next to the area they look at most of the time.
In browsers, that's always at the top. In terminals, depending on if you're a heavy user (and as result, the prompt is at the bottom) or a light user (and the prompt is at the top), you'll likely prefer tabs to be in the same area, too.
I've actually got different settings for taskbar position and terminal tab position between my work ubuntu, personal ubuntu, and personal windows systems.
In browsers, that's always at the top. In terminals, depending on if you're a heavy user (and as result, the prompt is at the bottom) or a light user (and the prompt is at the top), you'll likely prefer tabs to be in the same area, too.
I've actually got different settings for taskbar position and terminal tab position between my work ubuntu, personal ubuntu, and personal windows systems.