The ultimate guidelines for best practice in python are in the PEP-8 style guide. In the guide section linked:
Imports are always put at the top of the file, just after any module comments and docstrings, and before module globals and constants.
In your question, you assert:
A major benefit of this is to make reader to understand the code easier and immediately know where the dependency is imported from
But actually the opposite is often true. If I open a .py file, I can quickly scan the first few lines to see ALL dependencies needed to run the script. If each is imported below, then suddenly I have to scan through the whole file to see if and when a library is required.Remember that code is looked at a handful of times when it's written, and usually just by the author or someone close to the author, but could be read 10X more times, by people unfamiliar with the script