Theoretically, as explained by my freshman math teacher, at "Taco-Tech," (AWC) it takes less effort to make it flow that way.
If it flows into the top,
you have to lift a column of gas the size of the line HIGHER THAN the TOP OF THE TANK
as the line goes above the top of the tank.
If it flows to the bottom, it takes less pressure as
you have to lift a column of gas the size of the line only to the TOP OF THE GAS LEVEL
(which is below the the top of the tank....duh). When full, this is gonna be w/in a few inches of being the same place. But, if your gas level is down 6 inches to a foot, from full, then you will have to raise the gas 6 inches to a foot less than the top of the tank (or actually 7-13" less than the top, assuming that you fill your tank to the top, and that your lines go 1" above that).