Blinds Head Up

[SossMan]

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Can anyone explain the reasoning for the small blind being on the button when a tournament is heads up? I've played in enough online and B&M tournaments to know that this is how it works, but when playing in home or other amateur-run tournaments inevitably someone disagrees and says the big blind should be on the button. I have trouble expressing the logic behind the rule.

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because the positional advantage would be too great to overcome. You would have position on all streets (including preflop)