I don't get it either. Most of the time, tailstanding is done on a surface lower than your eyes, meaning if you look towards your light, you get a nasty blast in your eyes. Also, any light more than 1 cell is quite top heavy, and the slightest bump will send it crashing down into whatever you have it on.
I find it MUCH more convenient to lay the light on it's side and do a wall bounce (rather than a ceiling bounce). You can then easily keep it pointed in such a manner that you are never exposed to the direct light.
Further more, any light not suitable for tailstanding can easily be propped up, or just set in something as simple as a coffee mug when you need it to be.
For these reasons, the ability to tailstand is NEVER a consideration for me.