Do you have some evidence that the depth or size of corrosion pits that is considered acceptable varies due to location? Here's the Luxfer language on it for exterior and interior:
CONDEMN all cylinders with one or more external corrosion pits over 0.060
inch (1.53 mm) deep in the sidewall,crown,and/or base.
CONDEMN all cylinders with any interior sidewall,crown,or base isolated pit
estimated to be over 0.060 inch (1.53 mm) deep.
So, they don't differentiate between pitting in the sidewall and in the base. I have not taken the PSI course, but I strongly suspect that their guidelines don't either. If you can find anything that contradicts this, knock yourself out.
We could keep arguing about this as long as you want, you're never going to convince me that storing a cylinder upright or on it's side makes a difference; it's just another bit of dive shop lore I suppose. What makes a difference is the quality of air in the cylinder and the environmental conditions in which it is stored.