I have gone through all the presentationformats in wordpress. In some formats, tags are given below and in some tags are given above. The number of comments, however is always displayed at the bottom. Instead if comments are displayed at the top, a visitor straightaway comes to know about the popularity of the post.
The other advantage is that after reading a post, the second post is visible. If one is able to see the number of comments on that post, he maybe tempted to read that post also.
Is there any way to do this? Even if you do not agree with me, the choice should be left to the blogger.