When designing a table there is always the question: which dimension to put in rows, and which in columns. Personally, I do what looks best, without applying any specific rules.
- If one dimension has labels that are very long, I prefer to put them in rows
- If one dimension has lots of data points, I tend to put them in rows (16:9 screens give more flexibility for wide designs though)
- Years usually go in columns
- Big options (1, 2, or 3) usually go in columns
- Ranking different values usually is better vertically, it is easier to compare a column of numbers than have your eyes move across a row of numbers.