Very true. if you don't have fans in the right spots it won't make a difference if it's upside down or upright.With decent set of fans, no difference.
Assuming your fan locations are with case upright, the 2 front most top fans are likely hurting performance because moving the cool air front fans are flowing toward CPU up and out of case before it reaches CPU. This usually causes heated air coming off of GPU to move up to replace air being drawn out top thus increasing temp of air entering CPU cooler.Fan locations:
Intake: 2 bottom, 3 front
Exhaust: 3 Top, 1 Rear
I have noticed, under load, only the rear and most rear top fan have hot air coming from them.
The front two top fans exhaust cold air. Is it worth trying to reverse these and increase the positive pressure?
Heat really hasn't been an issue, except for the M.2 next to the GPU will be 60 C when the GPU is under load.