The location of the PSU doesn't change the overall thermal efficiency of any particular case, MB, CPU, RAM, VGA, and fan setup. It takes care of its own heat production well enough, but doesn't either add to the rest of the system's heat signature, nor does it assist in exhausting any internal heat from elsewhere.
The bottom end "balances" what would otherwise be a top-heavy tower, and does require extensions for the main pair of power plugs, if the PSU doesn't have very long ones for those already. My own experience has been that if the PSU is a quality device, with nice long cables, I can route them under the MB tray fairly easily for a clean looking cable arrangement, from the top or the bottom.
When I am working on someone's branded system for them, and want to try to improve the look of the spaghetti cabling scramble that it's got, then the short cables make a clean look impossible. That being said, I only have one case with a bottom located power supply, and I got it for about half price, or I wouldn't own it ! (My Game budget isn't all that generous, really !)
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