How many times have you tried it? I'm assuming none. If the answer is none, then try it before lamenting over it being the wrong way of doing it.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.
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.
BTW thank you for explaining the basics of rebreathers. I always wondered what the "box" was, but was afraid to open it cause it could have been Pandora's.
Anyway, if you don't like it so be it. It works, but you don't think it does. You've never tried it. But I've tried valves down. So I'd say go get the experience to be able to back what you say. Do you have cave training?