I'm mixed on this one. On one hand it's kinda nice to be able to sit on the tailgate or use it as a table. I also like being able to open the top of the trunk and see what's in there (and keep stuff from rolling out as I open the bottom). OTOH with taller tires and a mild lift I can't reach sh*t that's more than half way into the trunk unless I climb up on the tailgate, which is just silly.
I just spend a lot of time backed up to a river or the ocean and using it as a seat. Something about sitting on a tailgate with a beer in my hand just feels right.