[alexiskai]

I've seen a few anecdotal reports that placing the switch on the hot side had a tendency to blow out solid-state components. We don't have many of those, but for example alternators have diodes, or you might have an electronic ignition, etc.

A lot of folks say that if your purpose is solely to reduce parasitic drain or an unattended short, it doesn't really matter which side you put it on. They recommend considering factors like, can you get the switch closer to the battery on one side or the other, or does it make a difference in terms of being able to reach the switch easily.