Yes low is better overall for the reasons you sight. The only issue is that at 1x, you'll likely see the front sights in the scope. Basically I just grew used to that at the range, but at first you'll notice it.
It's also a bit easier on your scope in my opinion. The lower rings will create less torque on your scope during recoil.
I respectfully disagree with the above assertion. I used to follow that convention but my results were not as good as they should have been. I purchased a Norinco JW15 about 20-25 years ago, as a project rifle that I could afford to modify, with minimal financial loss.
One day I used it for a Running Boar Shoot and found that I had set it up in a very poor manner. The stock was 25- 30mm too short, the rifle was out of balance and most importantly, the scope was too low and too far forward. I lengthened the stock and modified it in other ways but the most important alteration was to replace the ring mounts with a spare set of Sportsmatch TO3C 1 inch medium ring mounts. The Sportsmatch range are also sold by Diana and Beeman (under their own labels) and copied by lower quality imitators.
I subsequently adopted the practice of closing my eyes, mounting a rifle whilst in the standing position; and then opening my eyes, to see if the ring mounts are at the correct height. A difference of several millimetres is easy to discern via this method, i.e. if the mounts are too low the front looks high; and if the mounts are too high the front looks low.
Scratches on the rifle receiver or screw-on bases and/or ring mounts are easily avoided by applying clear adhesive tape to the rifle receiver or bases.
The argument that scopes should be mounted as low as possible may be applicable to rifles that were specifically stocked to suit standing shooting. When quoted out of context, however, it is responsible for a great deal of sub par performance on the shooting range, as witnessed by me and other, more competent shooters; and (in my opinion) missed shots in the field.
NB My performance at standing shots in the field improved significantly after the changes that I made subsequent to the aforementioned Running Boar debacle.
