To answer the question, you would have tail landers if gravitic inertial compensation was not up to the Gs you want to regularly run and having the floor oriented tail down gets you an extra G.
I have tail sitters IMTU because the inertial systems can only offset 2G at TL10, so the liners and fast express ships that want to run at 3G without incurring discomfort or potential cargo/passenger/crew damage are therefore tail sitters.
No question that having to have a gantry or a launch/landing pit to service each floor is less efficient, but those ships have sort of a 'fast clipper' business model so they are compensated.
For most ships that are 2G or less, floors oriented belly down are just fine, and that would be most traders.
Now there is a twist, older TL9 ships, particularly detached duty Type S, have only 1 G compensation yet are belly landers, so they are uncomfortable to use at full accel/decel. Some TL9 Type S ARE tail sitters-those are handed out to 'favored' scouts.
TL8 in-system haulers and small craft still in service have no compensators, and so they are mostly tail sitters with a few belly landers where the crew just sucked it up or sat in couches the whole accel period.