Back in the mists of time when rock & roll was invented, musicians used to stand behind their amps when playing so the amp manufacturers put the knobs where they could easily be seen and adjusted by the players.
^^^^This is true. I have several Fender history books and they are riddled with old photo's of various performers/groups of the late 40's and 50's on stage with their Fender amps off to the side, and standing behind them. A lot of lap steel players used them as well and they are always seated to play with the amp beside them. Top controls just made sense then. Getting the sound out front to the crowd was the priority and more challenging back then I guess! Not so much a problem today