It has pro's and cons as any decision does,
Often a bottom mounted psu can require extensions to reach all necessary drives or mobo connectors etc, but the weight of it at the bottom makes the unit more stable, I wouldn't say theres any particular benefit/drawback performance-wise to either though.
Luca posted at same time as me, but I'd add that if your airflow is good anyway, You'll have few heat problems
Moto