bq76940 High Side FET or Low Side FET?

I'm recently design in a bq76940 + bq78350 bundle solution

although i know there's a low side FET driver integrated in bq76940

but the customer concern about the short GND issue of the low side FET solution

can someone help explain the major difference and effect of High side FET and Low side FET?

and also the pros and cons please

Thanks!