The only reason for main lugs or a breaker to be at the top or bottom would be because of where the main feed comes in, if at the top, then the breaker or lugs should be at the top, if fed from the bottom, then put the main at the bottom. Most newer design loadcenters have a main breaker that "ON" & "OFF" move side to side so as to not run afoul of code rules when a panel is inverted, but some vert. mounted breakers can be turned 180 degrees if they do not have "Line" and "Load" marking on them & their design allows turning them.