After reading your post (and understanding it, believe it or not) it would seem to me that where the air enters the tank is much less a factor than the air output into the coil and whether or not the air gets heated while its waiting in the chimney to be inhaled, because, remember, we r not vaping in a vaccuum. The air is already in the tank when u start a drag.
Also, it assumes that in a bottom airflow tank the air is hitting the coil just as hard, if not harder, than a top airflow tank with wide inner air outlets, in which case the airflow suction will only be as strong as the strength of your inhale.
All this really amounts to is the fact that the innards are way more a factor than where the air enters.
One other thing to consider. The air rushing through the tank on a top airflow also helps cool the chimney and the tank as a whole.
Doing a thought experiment in my head, if u moved the bottom afc of the destiny and put it on top, then piped the air directly to its side air oulets (in the augvape intake style for example) i expect they would vape exactly the same.
unpressurized air in the tanks isn't only helping matters for the first micro-seconds. There's is turbulence and head pressure loss to account for. Actual experiment, grab a long plastic drinking straw, seal your lips around it and try to breath for 60 seconds. Then cut the straw, and try to breath with a 1" section of it... it will be the same size opening, short straw will be uncomfortable, but long straw will start feeling like death, youll need to take harder longer breaths and it will still not be enough.
The destiny thought experiment, would have the same issues. For it to feed from the top and have the same size opening at the coil, the piped have to get wider as the go further out (they could be very wide throughout and choke off righ at the coil, but that will create restrictiveness.
That's what's going on with the intake channels stay the same width, but closes off the flow when channels become one at the coil)
The Kylin M does it with the least impact to airflow performance: air flow enters wide channels, get narrower as it travels, both the funneling effect and the slope compensate for the longer path and fighting heat, It also moves with minimal turning so no extra turbulance... perfect design in terms of not impacting air flow/pressure. It's flaw is air only is moves a cross the a portion of the coil.
Its a mesh tank so that's not really an issue, but this was how most top airflow coil tanks worked years ago. Those did't bother carefully accounting for the tile and funneling.
The Kylin line in general is particularly good at top airflow design V2 Mini has that a ton of air coming in and able to access the coil from the bottom and/or sides, so it adapts to the different conditions beautifully even a little flooding, makes it a side air feel system like the destiny. Even with this near perfect design, you can see coil build is very picky; too low, air rushes past without hitting the coil, too high, too much air is coming in the bottom, too small and too much air goies in, too big and it becomes too tight... do it perfect and you can see why it's so loved.
...all of these tanks are more complex designs than bottom airflow.
but, this is all theory applied from a different concept, so I can be 100% wrong.
Off topic, but might as well put it here. One cool thing we use in the lab, instead of cotton wicks, we use glass wool. It's glass, spun so finely is looks/feels like cotton. No burning possible. BUT if you touch it enough without gloves, your hands will be bleeding from millions of tiny slices from the soft fluffy glass.