Battery Shut Off Switch

Negative side. No spark to damage contacts if under load.

think of it this way- jump starting a car from another. Ground is always connected last because if it falls off it does not spark. Disconnect the positive and you get sparks.
Same thing is going on inside the switch contacts.

LOLOL Sorry man this is NOT TRUE. If you are switching something "hot" drawing CURRENT under LOAD it does not matter where in the line the switch is placed. The switch will still "eat" the contacts

Your reasoning has to do with if you SHORT something to ground then it sparks When connecting jumpers, you want to connect the ground last, BUT AWAY FROM THE BATTERY such as at the engine block. IT WILL SPARK if the jumper is hot and the target is low. The reason you want to connect away from the battery is THAT SPARK when connected will not trigger a possible battery explosion.......and it happens