The only reason I can think of is if you’re treating “collection” as an assortment of random movies rather than a “series”. In this Forum Thread the poster talks about wanting to hide Christmas ONLY movies (say if you’re a collector of Hallmark specials but don’t want them cluttering your main library) but that would mean Die Hard would be hidden too. Granted Die Hard would be in it’s own collection but she apparently only has the first movie and not the other 4. But this could apply to The Sound of Music, Just Friends, The Family Stone and Edward Scissorhands to name a few non-franchise, Christmas themed, movies.
Over-all, having Hidden override Show applies to 99% of the probable issues. In the 1% above, I can’t even think of an option at the collection level that would show the movies I listed anyway; it would have to be at the movie level option and at that point it’s getting too meticulous with it. Or, you add those movies to a “No Collection” collection, hide that Collection, thus having those movies show in your library singularly. And at that point you’re really only adding that tag to a dozen or so movies so it’s not a huge hassle to keep track of.
So long answer short, there is still no reason why it shouldn’t be Hidden > Show.
