PS: The commit message includes gmane.org
links which are now dead. I think we should reference lists.gnu.org
links (like above) for longevity of references.
To add, I also think that the earlier behavior made sense, if the point is at bolp, insert before, else insert after.
But I never noticed this change as I leave org-insert-heading-respect-content at its default value of nil.
So talking of consistency, it would be nice to get that "if bolp, insert before" behavior regardless of the value of org-insert-heading-respect-content.