Quality Craftsmanship
Under-Toe drawers are built to high-end cabinetry standards, using quality Birch plywood and stronger build techniques, such as Lock Miter joints.
Ergonomics
Keep frequently used items at your fingertips, less frequently used items at your tip toes or your toe-tips

Under-Toe allows you to better prioritize the storage space you have, keeping more frequently used items in the zone from knees-to-shoulders, while continuing to keep these items in the kitchen but out of your way.
It’s easier and safer to pick bulky items up than taking them down from cabinets above your head. Just remember, bend at the knees.
Drawers bring the storage to you.
No emptying and climbing halfway into a lower cabinet to retrieve a pot lid that got behind everything, its easier to see what you have and reach it in a drawer. No more emptying sheet pans and broiler pans from the oven so that you can cook.
The shift to more drawers has been a design trend in kitchens for years now, even upper cabinets will often have a pull-out aspect.