Yes, there are two reasons, 1 theoretical (eg; rule) based, 1 practical.
We prefer not to insert the switch in the neutral. (that's the "rule")
Why not? Because suppose (A) your fuse is good, (B) the amp is plugged in to the AC outlet, (C) the chassis out of the cabinet and (D) the power switch is off.
That is not an unimaginable set of circumstances. When you decide something is wrong that causes you to remove the amp from cabinet the first time, you probably unplug it from the wall. Fair enough. Now, you are "working on" the amp and it is on your bench. And plugged in. And, you do something (eg; change a part) and while doing so, you probably just flip the power switch.
However, should you have the switch in the neutral, the hot of the AC line now travels through the fuse and through the primary winding of the PT, where it does nothing because no current is flowing. However, it surely energizes that convenient terminal you have soldered it to, and that is what the hazard is: Under bench conditions, you have a terminal that is full AC hot and is thus a shock hazard. It is that way when the amp is shut off.
In the same way that we would like a blown fuse to BE IN the hot and if it blows, to remove the hot from as many internal points as we can....we would like the switch to remove the hot from as many points as we can. Ergo, switch goes in the hot.
Obviously, the switch functions identically if placed in the neutral, and, even if you do things the reco'ed way, you could say that if the fuse is NOT blown then there is still a potential hot terminal even if the switch is properly placed in the hot: On the input side of the switch. But if you're asking.....the preference is to place the switch in the hot.