You can mount the winch either way... but the manual says the winch should unspool from the bottom.
You can reach the control levers by reaching through the ARB vent holes unless you got PopEye forearms.
Or you can cut the top of the ARB for access.... Nahhh.
I like it this way. If there was a hole, people would be inclined to reach into it. I like the rather stealthy profile.