On prepared runways, my Maule seems happy to do either, or both...
On rivers and lakes, tail-up is (allegedly) better than 3-point. Ditto for forward visibility to negotiate rocks, logs, badger setts and cow pats.
In the Alps, some folks park the back wheel first - which may be another way of saying that a D140's main gear is a tad short.
And then, some go to the other extreme: