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I don’t like start button being on the center when using mouse, but come on, when using touch screen on my laptop I don’t really care where it’s at exactly, as it takes roughly the same amount of time to move my finger to any place on the screen.
The keyboard gets in the way a bit for me when things are lower on the screen. Haven’t tried it with a tablet, but I would assume that keeping controls near the sides, where you’re already holding the device, would be beneficial there, too.