Just to add some, in a progressively wound spring, the closer wound coils make contact with each other using a relatively minimum amount of movement and become ineffective. This scenario raises the spring constant.
The spring constant increases for a progressively wound spring when these coils make contact with each other and there's no add'l movement in that area of the spring. If they aren't contributing to the spring load, it doesn't make sense to have more coils than necessary moving up and down. That just adds weight to the valve assembly on the top side.
For this "design" reason they wouldn't go towards the head of the valve.
To sum it up, this setup minimizes the weight that is moving (the sprung weight). This is very reason for installing the "closer" coils at the point of the least movement, it's almost a common-sense call! It would be similar/equivalent to installing "lighweight" valves, this is always a plus!
Realistically it would fall under the heading of "Valve Train Stability".
Thanks, Gary in N.Y.
P.S. The highlighted section above is the best reason for installing them the way they were designed to operate.