There is consensus in the gentoo-pms mailing list that we should tighten the rules for the position of the EAPI assignment in ebuilds, namely that it should take place in the first non-blank and non-comment line.
The devmanual already requires that "if you want to override the EAPI variable, you have to specify it at the top of the ebuild." In any case, the portage tree mostly complies with this. There are 130 ebuilds in 66 packages (or 0.4 % of the total number) that don't, but they can be trivially fixed (and I volunteer to do the work). Any objections against this? Ulrich