Here are the updated poll results.  I received 7 more responses to this question.  The question was whether the new text should go on top of or below the quoted section when replying.  The new results are:

15 people:  put the new text on top, above the quoted sections.
4 people:  makes no difference either way.
2 people:  on top, unless the quoted section is very short.
1 person:  either, unless giving comments on several sections of the previous post, in which case put each comment below the section you are commenting upon.
1 person:  Put the new text on the bottom.  This may be related to the respondent living in New Zealand where everything is upside down anyway. :-)

Bill in the Southwest