I think its to do with where you put the slack.
I work with a lot of conveyor belts, and as a rule, its better to pull a belt than push it, as you get more controle. If you have too much slack, then the belt is liable to jump and run off the sides. A tank track is basically nothing more than a glorified conveyor belt. In my best engineering guesstimate, I reckon the designers must have cottoned on to the fact that whan a tank rotates around its axis, its best to have the side with the most pressure on it (i.e. the bit on the ground) nice and tight, to prevent it from jumping the road wheels. The gears on a bicycle work in the principle that the part of the chain with slack can be used to change gears. Also, changing gear under power can make you jump gears. Anyone who's done this and landed on the crossbar will agree with me here. Keeping the slack on top and out of the way of lateral forces will probably keep it on the roadwheels longer.