huh?
question doesnt make sense
valve and valve spring can be considered a single operating unit
what sits on top of the valve and spring assembly - ie bucket and shim, or rocker, or whatever, is a separate thing altogether
bucket/shim assemblies are just something that sits between the cam lobe and valve stem. the shim is what adjusts for wear and manufacturing tolerances. whether the shim sits above or below the the bucket is a performance consideration, and reflects the shims likelyhood to be 'spat out' by the rotating cam lobe.
there is nothing specifically relative between a shim over or under assembly, with respect to the valve and valve spring, except for the typre of valve spring retainer (which must be designed to suit the bucket/shim etc) that sits on top
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