Good points, timo.
Thank you for the inspiration for this related post.
I agree that the actual device isn’t too important as it is easy to change the values in the code. However, at a system level the complementary switch may be better as it provides positive logic input to the microcontroller. That is assuming internal pull-up resistors are used. Less mental work and faster troubleshooting.
Then again, as you suggested, a single bit or zero-Ohm jumper will keep the production line running.
Have a good weekend,
APDahlen