Yeah, I always thought bottom cabs were the preference for recording, both for ease of mic positioning and the fact that they are ballsier from what I've heard; Marshall, for example, says (referring to the 1960B) that "This has a thicker, warmer sound than the 1960A with a fat, well-defined midrange and a rounded high end that sparkles nicely while not being overly bright. It also has a good low end 'chunk' which never gets 'boomy,'" as well as "B (Base) cabinets offer some sonic differences. A straight cab sounds more focused and has more low-end thump. The additional size gives the cabinet a lower resonant frequency for more low-end. All speakers facing the same direction gives a more focused sound." It's not like Marshall has anything to gain by selling B cabinets over A, so I'm willing to take this as genuine rather than marketing hooha.