Lots of people talk about burning the coffee when you use boiling water to extract it. Just to clarify for me:
You aren't actually burning it - you are merely able to extract certain unpleasant flavour characteristics with hotter water. Coffee has already been subjected to much much higher temperatures and its surely pretty stable around the 100 degree mark?
With americanos I have always put the water into the cup first and then brewed the espresso. I used to be of the opinion that the boiling water was bad for the espresso and it should be left to cool off a little before the espresso is brewed on top of it. Aside from the advantage of retaining a better crema, there shouldn't be any flavour differences should there? All the flavours have been extracted and the boiling water is no where near the ground coffee so can't extract any more bad ones. I suppose the only question is - will the boiling water alter the chemicals already extracted producing a different tasting brew?
(hope that made sense)