IMO, a bottom PSU is better.
Fresh air is taken directly from outside the case, usually from the bottom of it (good cases also come with a filter to avoid dust going into the PSU).
In top PSU cases, the air passing through the PSU is already hot as it is taken from inside (usually just above the CPU), meaning the PSU fan has to exhaust more heat which is noisier.
Anyway, the best rated cases on the web have their PSU on bottom, so there must be a reason
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