Finally, I get to answer a question on Audiogon with a definative answer. This is not a "dumb" question. How do I know this? Because I asked exactly the same question to Ralph Karsten (head of Atmasphere) when I first saw the S30 at the HiFi-99 show in Chicago. The reason for the layout is to keep the signal path as short as possible. The input connectors are right next to the input tubes which are just in front of the output tubes so the signal path is a "staight line" of sorts. With most owners of the monoblocks this is a non-issue as they usually have the amps on separate stands near the speakers. My S30 is on my equipment rack, sideways, using 1 meter interconnects.
FWIW, I'll second the sonic opinions already voiced. Great sonics, great bargain.
FWIW, I'll second the sonic opinions already voiced. Great sonics, great bargain.