If you're building a car from scratch, especially if it has a flat floor, the floor mounted pedals are much easier to package and mount (rather than building a framework for them to hang off of. They also free up a lot of under dash space.
Another big advantage is the most pleasing palce to have the brake pedal is underneath the steering column, which is normally only accomplished with a bent pedal lever. Top mounts can be placed close to the steering column, but on the left side is too far, and on the right side it pushes the gas pedal over to the righ, and if you are fighing for clearance with the trans tunnel this 1-2" can be huge for ergonomics.
Once you drive them for a day or two, I don't even notice the difference between bottom or top mounted they both feel fine.
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