It is just a personal preference of mine to see the tail head set in even with the rest of the top line. That being said it is always hard to tell from a single photo, some things appear in photos different then they actually are. It may also be that the top heifer is holding her tail up a bit also which makes her tail head appear higher then it actually is. That is why I always preface my comments on photos with "from the photo".

Cattle beauty pageants IMO are mostly about  presentation and  cosmetic preference and as such the appealing or unappealing aspects of any animal is left to the discretion of the observer.

Twenty some years ago I watched Jim Leachman judge the Gelbvieh show at the Nile and was astounded at his placement of the mature bull class, I asked him after the show for his reasoning and he explained to me that the bull I preferred was a much better bull in the pasture but in the show ring the bull he chose was better because he had more show style.