I'm just a DIYer but I like the flange being on top of the finished floor which is what I did for a recent tile job in a 1st floor bath. I did not do the tile install but I removed toilet and old flange. Had installer just cut out cement board and tile around hole in subfloor for the flange. When tile was done I had to do a little work underneath to get that added height. Luckily below was an unfinished basement.
I used a 3" repair coupling and ended up going with a 3" long-sweep street 90 right into the flange.
If you're reusing the same toilet and the old flange was below the finished floor and now you put the new flange on top of finished floor make sure the toilet will still fit. Something to do with the height of the cone on the underside of the toilet. There was a post about this topic here:
old stool wont fit on new plastic floor flange????what now?
some photos below show a 3" long sweep 90 not the street 90 I ended up using.