I recognize this may be a very autistic answer (i am)
The function of a button is to be pressed, to put functionality on the bottom of a stationary device feels incredibly wrong. Thats really all there is to it.
I can forgive a reset button being on the bottom because ideally they aren’t ever pressed and you definitely don’t want them accidentally pressed. I recognize that for macos a restart is usually a reset troubleshooting step and i would be probably be fine with it the button was renamed with an explanation on its actual usecase scenario.
In any regards i feel like it makes much more sense on the back where the cables go in.
I have nothing against apple besides the general capitalist/consumerism stuff. I hate google and meta much more.
Most people who use anything other then windows for work will still use the best software for the job. Most of the advances made for it may likely also work on other distros.
I imagine this just provides a additional option that can freely be distributed and supported with european standards.
It also has potential to be used in schools moving people away from dependency on Microsoft.