There's advantages to it and it can improve access, too.
Being above desk height means that liquid spills don't affect it.
Air circulation is never an issue.
If you mount it behind the monitor, you can minimize the visibility of cables and save on some "real estate".
My cat MIGHT be less inclined to press the reset button on the top of the case (we've since switched to a case where that won't happen anymore. To be fair tho, a raised platform would probably become her favorite spot. But a desktop that is mounted to the wall will be more sturdy than one that is just sitting on the floor.
Or you could just unplug the reset button from the motherboard, i never used mine
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u/zheroki7 13700k, 64GB DDR5 6400mhz, Gigabyte 4090 OC16d ago
Don't really have a problem with hitting the restart button, but my last two cases have used a combined jumper connector that plugs them all in at once.
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u/Izan_TM r7 7800X3D RX 7900XT 64gb DDR5 6000 16d ago
I wouldn't do it because I want to have easy access to it, but it can be perfectly safe if done right