That's very strange. I have been a Windows developer since the 90s so I've seen a lot of setups, between other developers and all the users I have had to interact with. So this number is in the thousands easily.
I've never seen a Windows taskbar not on the bottom outside of people just experimenting with layouts, similar to how people experiment with things like WindowBlinds or Classic Shell. I don't recall ever seeing this on a business user or even a developer machine.
I'm not even being hyperbolic here. I don't recall one single instance of remoting into a machine for support, or being sent a screenshot by an end-user, that has the taskbar anywhere but the bottom.
That's since Windows 3.1.