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When I look at someone else holding a guitar, then the low E is on the top and the high E is on the bottom. But when I hold it, turn it 90° and look down at it, then the low E is on the bottom and the high E is on the top.

Which one did you mean?

"(my guitar has the low E on the top and the high E on the bottom)."

I wonder if it's because tab usually has "low" strings on the bottom, like in sheet music (lower pitches are at the bottom) and when we (guitarists) are playing chords with melody notes in them (bluegrass, jazz), we talk about the melody notes being on "top".