Fine.

But that doesn't change the fact it's better to get the outside-in view. As for rebounds, you're no more than 2-3 steps anyway. Every observer I've run into instructed me to go slightly high when confronted with a matchup right in front of the C.

I think Rockyroad was correct in saying it isn't an absolute. However, we must remember that going low cuts off possible angles. If the offensive player drives to the basket, the official will either go all the way to the endline or end up going to the topside of the play anyway. My opinion is the opposite can be true when you go high, but I would rather have the action moving away from the basket and lose my angle than lose it when the action is going towards the basket. I heard a NBA official say we should step the opposite direction from where the play is going to the play will open up. Moving the same direction as the action could result in getting stacked/straight-lined.