Contrary to what you might expect, the layer of the CD that carries the data is on the 'top' of the disk, right under the printed/laquered/coated/whatever layer.

That is not only contrary to what I might expect, but also contrary to fact.

If you have a CD player that opens, rather than the slotted kind, you can see the laser UNDER where the CD seats.

If you burn a CD or DVD, you can see the etched portion on the bottom of the disc, though its visibility varies depending on the burning method used. There is no change in the top surface at all.

If you insist that you are correct, please provide documentation.