I agree that with a tank with a top rim it is better to use the 1/3 full (or ~40% for golden section) layout. For the 55 that I have it was necessary to keep the plastic rim because the plants are mostly high-humidity varieties (e.g., Cryptocoryne, Anubias) that require a canopy covering most of the top to retain moisture in the air.
A neat effect of having plants growing up and out of the top is that they seem to relate more to the space in the room, rather than just being contained within the frame of the tank--if that makes sense(?). It probably isn't evident in pictures but my 50-gallon setup that is mostly filled with water and with plants growing out of the top almost gives the impression of a garden pond. I hope that I can get video of that tank soon. It might be easier to see that in video.
A neat effect of having plants growing up and out of the top is that they seem to relate more to the space in the room, rather than just being contained within the frame of the tank--if that makes sense(?). It probably isn't evident in pictures but my 50-gallon setup that is mostly filled with water and with plants growing out of the top almost gives the impression of a garden pond. I hope that I can get video of that tank soon. It might be easier to see that in video.