Well, normally themes are vague and can be interpreted many ways, but normally, towering abve all else, just means higher than everything else, so that would be a reasonable understanding of the theme
yes, if the theme was only towers and towering, that would be an awesome theme. But it's not. It's towering 'above all else ' and I think it's a bad theme for creativity.
But people are going to vote it because they think it only means building towers (which would have been a cool topic)