Okay ill take a stab at it.
I think that it is because mics are easier to adjust if they are on the top head. and this ease mixed with still a great possible sound makes it primary. If you want to try mic'ing and comparing sound give it a go, you might be surprised at the slim quality difference.
Some recording engineers prefer to mic the reso head because like you said the sound comes from there. Some guys even will mic the batter and reso because they claim to achieve a fuller sound. I think they just have a lot of mics and got bored
It really comes down to a matter of preference (have you heard that before?)
I record my toms from the top and my snare from the bottom most of the time, if i dont have to swap snare multiple times.
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