There is a difference between Open Circuit, with all the compromises that system imposes, and Closed Circuit which has a whole host of other compromises.There is no difference between valves up and back mount. Other than you have a can between them that usually takes the beating not the valves. Valves up is a nonissue and just because it’s been done one way by everybody doesn’t mean valves up is bad. It makes everything stay the same as in bm so you have inherent muscle memory in case you need to do a valve drill. Again, if valves up was a danger I don’t think they would have chose that orientation to do a world record cave dive. It is a nonissue. Give it a try and see for yourself.
As mentioned, OC has valves up because of the weight of the cylinders. Commie divers invert them for ease of access to the valves, but have "dive butlers" to dress/undress them. Some people dive inverted doubles/twinset but this requires a protective stand around the valves to protect them when sitting on the bench.
A backmount CCR is completely different. For a start there's the low amount of oxygen and diluent which means 2 or 3 litre cylinders. The "box" includes a convenient scrubber unit to attach the cylinders (plus suit inflate, batteries, etc.) and normally has a stand as you don't want your fragile $£€10k+++ unit falling over. Most people can reach valves near their hips; not all people can contort themselves to twiddle knobs behind their head -- hence the endless valve drilling on twinsets/doubles.
As for the suggestion that I deliberately put the valves in the most vulnerable position -- behind my head -- is a crazy non-starter. The valves live near my backside just like all normal units. They're nicely tucked away from any danger; along with the hoses.
When diving on wrecks, you need to ensure that the top of the unit's as streamlined and tough as possible as you will -- not might, you will -- bash the wreck and any other fishing apparatus strewn over the wreck. Cave restrictions will be the same; bashing the top of the unit is not uncommon. Why are "cave shields" sold for JJs and other rebreathers?
Appreciate that we dive with what we have. Just making the point that some of the design decisions are common sense as CCR isn't OC.