I believe most german cars have top hinged clutch and brake, and floor hinged throttle. In my view this configuration makes the most natural motion.
Throttle - it's light and you rest your foot on it for the whole journey, so to not stress the knee, your heel stays on the floor, and you operate it with the foot. You want the pedal to pivot with your foot.
Clutch/Brake - both are much stiffer, and you use them by bending the knee and keeping the foot stiff, so you want the pedal to move instead of pivot. It's easier done with the top hinge.
On the other hand, I think heel-and-toeing is easier when throttle is top-hinged, so it moves in the same plane as the brake.
All of it is less relevant with power-assisted-everything modern cars, I guess. But in the case of my 7 (all pedals top hinged because of packaging), when I operate the throttle, the sole of the shoe basically slides over the pedal. That's evident by how worn the surface looks
This is the smallest inconvenience about that car though.