ORIGINAL: bigbulls
As low as physically possible may not be the best place to mount a scope. Stock design, the size of someones head, the distance from their shoulder to their eye, etc... etc... may mean that person #1 would be better off with medium or high rings while person #2 may be better off with extra low or low rings regardless of how large the objective lens is.
I tend to agree. I prefer my scopes a bit higher because they fit me better that way.