It is important for this discussion to know what kind of trees. Evergreen may differ from deciduous. In my opinion, it isn't safer, it is downright dangerous. First, if you cut low using the right stance, then you have more leg power to push yourself back giving you the power to distance from the tree. Secondly, a high cut on a tree on flat ground where the tree is well balanced, in other words, you cannot detect a lean or have a downhill pull, then the chances of that tree kicking back are high. If it kicks back think where it might hit you. A low tree back-kick might break your legs, but a higher one might break your ribs, crush your insides, and break your spine. Death would be a given. One reason for a higher cut might be if the tree is suspected of being spiked by environmental terrorists. Another reason might be suspected or detected rot at the base. I have fallen thousands of trees of all sizes, in all types of terrain, back in the day, and even with rot at the bottom, I would cut low. Even using a bow bar for thinning, I would cut down low as possible. I was never injured falling trees. The largest one I ever fell was a 6' diameter Douglas Fir on a steep bank and I cut it very low. Just my opinion but I am just an old lady, so what do I know
Here is my method for falling trees over 5" diameter. if under 5" I would use a bow bar or use a light saw so I could hold it with one hand, make a back cut, and push it with the other hand at the same time. Once down cut the hinge. No need for a front cut. Notice I make the 1st cut not as sloped as most. My 2nd cut is way steeper than what is textbook. This eliminates almost any chance of the tree top cut lip hitting the stump cut before it is down. This contact is what causes jumping and can be dangerous. Notice my 3rd cut is also very steep allowing for a longer cut and wedge driving quicker preventing any bar bind. Also wedging this steeper cut has more leverage to push the tree in the direction intended. The 4th cut is simply cutting the stump as close to ground as possible and not leaving a jagged stump. All this wood is great to pile up for outdoor fire pits where no one cares about uniform lengths. I would never leave a ragged stump. When I bought trees from the forest, they required the stump cut flat at less than 10".
Still got one on the back fence to cut off of it, so weird that these are like 8 or 9 stories high and one fell on the fence and flatten it, so I cut it up and moved it, their huge trees. Jacked the fence back up and the metal post fixed it and was happy about it. Then, less than a month later during a storm in the same exact spot, another huge one fell and flattened it again. So far I just left it, and none have fallen on the fence. I know I need to get off the fence soon.