RFC 1855 [1] makes it clear that the correct way is to quote relevant text and then reply.
Top Posting is how you assert dominance and gaslight an entire thread while ignoring a nuanced point of view. That complexity is not present in tabs vs spaces.
In a normal office environment e-mail moves much faster, people open threads with the context already in mind, and expect to see the relevant new info at the top. Bottom posting would either make everyone sigh heavily when they see an e-mail from that one person or would earn someone a quick coaching session to adopt the prevailing style of the office environment.
But if you go on to a mailing list that wants bottom posting, that’s what you do. It’s a courtesy.