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The same reason others do. . . ? Tail carriage isn't really about color and gender, it's about genetics and breeding. In most cases I see Wheaten/Blue Wheaten traits simply being so because most W/BW birds out there are bred almost solely for egg color. A 45 degree tail is preferred, as well as a slight small cushion before the tail, so naturally it may seem that way with the contrast of the black tail, but many of them do indeed have way too high set of a tail or even tail base.
Actually, the pullet's tail should be lower than the male's, and set at a 40 degree angle. Ameraucanas are a young breed, and still need refining IMHO. With a patterned variety like the wheaten, each breeder may have their own priorities and color may trump tail carriage for many. Of course, the improovment of any flock of the older breeds is still necessary.