Always B. I suppose for me it is actually more of a functional thing rather than purely aesthetic.
When tearing off a piece I prefer to have the end of the roll clearly visible and reachable for the next one, not have to pull from the bottom and have the end wind up under/behind the damn roll somewhere. Then you have to roll the whole thing around to get at it. If you have ever been to the DMV and had to take a number, the thing dispenses it out of the front of the machine, toward you. You don't see it spun 180 and have to reach under the damn thing to pull out the ticket do you? No you don't, so why in the fuck would you do that for TP?
Unlike what I am guessing is the overwhelming majority of people I actually stand up and use both hands to grab the roll and wipe. One hand to stop the roll and the other to tear it. One hand to lift a cheek so to speak and the other to wipe. I'm tall so not having to grab under the roll and blindly guess how much I have is nice.
Do the rest of you just sit there on the toilet grabbing at the roll one handed and then get into some weird yoga position to wipe under yourself while still sitting on the toilet?
I also pee sitting down so I find the stupid hole in the front of underwear totally pointless not too mention uncomfortable to actually use. As I haven't dropped trow at a urinal since kindergarten I prefer to just sit and pee like the other 52%+ of humanity.