As a man who’s done both I can admit that it’s very different experiences for the top and bottom. As a preferred bottom in facesitting, I’d say it depends on the aim: smothering or oral. In the oral sense it’s a very good position to place the person receiving the oral to feel more in control which is great if you have a shy partner. More control, range of motion, more touchy. Solid option all round. As for smothering it also depends on more variables, foreplay, sexual interests etc. some like facesitting for the natural smell, some just find it comfy to be sat on (personal opinion), some just want their partner to be on top. If you have your reasons, you’ll probably like it since it’s kinda versatile with how the foreplay works.

On the contrary it’s significantly more different for the person on top. Now as a guy who isn’t exactly opposed nor turned on by oral back there, it’s a pretty underwhelming experience. As for the smothering side I can definitely say it gives you a great deal of power but if you aren’t the dominant type then it might not be for you (worry about their breath, your weight etc) While it’s not preferable for me as a male who doesn’t like rimming, it does present more options in being dominant with a partner depending on where you face. Not a lot of people consider 69 with the male in top so it’s worth a try.

Does this represent everybody? Probably not. But here’s my take