What type of diving you are doing may also determine your preferred position.
I dive to look at critters. During the dive, Im swimming, so I have to be horizontal. But for ascents, I like to look around me and above me (cavorting seals/ sea lions, dive-bombing cormorants, jellies), so I prefer to be vertical.
As for teaching, as long as they master buoyancy, that's what should matter, and they can be horizontal or vertical, or whatever. Although I do see that if they're vertical, they'll probably just ascend via finning as opposed to buoyancy control.
But if I was a new diver, I hope my instructor wouldn't be so doctrinaire. Maybe teach a horizontal ascent, to ensure ascent via buoyancy, not finning, but recognize that I may want to be vertical, and that's OK.