The erosion has little to do with the top or bottom positions. It's all to do with the polarity of the spark. The erosion happens when the spark (ionized gas) arrives at the electrode. The magneto is an alternating-current machine that generates sparks of alternating polarity, so rotating the plugs puts them in a cylinder and position that gets the opposite polarity of what it has been getting since the last rotation.
The best way is to use a spark plug tray like this one:
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As the plugs come out they go into the holes corresponding to the positions labelled. Some trays have the labelling just stamped into the top of the tray. The top plug from #1 cylinder goes into T1, for instance. Once the plugs are cleaned and gapped and tested, always staying in that tray except when being serviced one at a time, the tray is rotated so that the T's go into the bottom positions, and vice versa. This gets their polarity switched properly. But you have to number them from the end opposite to the labelling so they don't end up in the opposite port in the same cylinder. This would be easier:
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