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The recommendation is to have dirt drops set-up so that the drop part is in-line with or just below saddle height. Basically the height you'd run your risers. This means the tops are often higher than the saddle, which is a bit fugly.

^ This completely. It may look all-kinds-of-wrong in the eyes of roadies/commuters/fixieskidders but it works well once the terrain gets a bit more... er... 3D.

The spacers and short(ish) headtube up ^there^ are probably so people can use riser bars and set them at the right height. So it's flexibility at the expense of beauty.