I agree about being closer in height being better for a lot of sexual acts but I can't see why a taller woman would be a problem on a short man. His face would be closer to the chest and a lot of women love that stimulation
It does for me. Something about the woman being short makes positions line up better for me. I don't want to go into detail but the one taller girlfriend I had years back, she was 5'7 (I am 5'6) and the sex was never good.