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First is how I generally sit, 2nd is how I guess I'm supposed to sit ><
It's supposed to be better for your neck if you are looking more downwards or are level with your monitor, yeah. That reminds that it's supposed to be really bad to do this with TVs, too, but it's popular to wall-mount them over fireplaces. I don't think I'd be able to sit there and look up like that.
Recommendation for a good desk is to go the IKEA "desk hack" route- Get two Alex drawers and then a kitchen counter slab to sit on top of them. It's low enough for good posture, gives you a shitload of space (different lengths are available), plus if you want to switch it up or if something happens to the top area, it's just the counter top portion that needs to be changed out and the drawers can stay.




Just be careful not to get their cheapo particle-board desktops like the Linnmon-

Looks nice, but can't handle a heavy load. Gotta be a kitchen counter for optimum quality.
