This trainorders discussion has some interesting comments as to the reasons why one might prefer a high headlight instead of a nose headlight, although there's nothing to confirm these were the reasons that railroad higher-ups made ordering decisions.
https://www.trainorders.com/discussion/read.php?1,2893730,nodelay=1Namely, it mentions that a nose headlight is a potential burn hazard (probably temporary blinding too) for a crew member on the front platform. Meanwhile, high headlights are a problem in fog where the reflection decreases visibility, which is offered as the reason that ATSF started moving all their headlights to the nose in 1988. I'm sure there's other reasons. So which is more important to you and your railroad?
To this you can add that GE's default location since the wide cabs started has always been the nose, and other locations (as seen only on NS as far as I've notice) are special order. Whereas default for EMD has always been between the numberboards, but EMD has more examples of nose headlights being special ordered over the years especially in the pre-wide cab era, In the case of CSX in the SD70MAC era that was just the manufacturers default positions, and apparently CSX didn't care.