Sinking inputs are generally safer than sourcing. The issue is this:
Imagine you have a conduit between your panel and the input devices in question. Some idiot drives a lift truck into the conduit. One of the input wires gets crushed and grounds out. What happens?
If you have sinking inputs, the wire grounds out, causing a short in the circuit, and blowing a breaker. If you have sourcing inputs, the input wire is already grounded because with sourcing inputs the input devices are wired to the grounded side, so nothing blows. Instead, the PLC sees a path to ground through the input and happily updates the corresponding address to 1. Forklift driver backs up, sees nothing has really changed, and goes on his merry way, breathing a sigh of relief that he didn't damage anything.
Later, an operator approaches the machine and sees that some component of it is running when it shouldn't be. The plant spends days trying to troubleshoot the problem until one day a tech notices the crushed conduit by chance. And that's the best case scenario. Worst case the PLC turns something on when it shouldn't and shoots something across the room and kills someone. That is why, in a nutshell, inputs should always be sinking.
Outputs, on the other hand, can be sourcing because unlike inputs, outputs can be controlled.