If the religion were based on opinion, it would be more important to wipe the under part of the shoe than the upper but I have seen the Messenger of Allah ﷺ wiping over the upper part of his shoes.
لَوْ كَانَ الدِّينُ بِالرَّأْىِ لَكَانَ أَسْفَلُ الْخُفِّ أَوْلَى بِالْمَسْحِ مِنْ أَعْلاَهُ وَقَدْ رَأَيْتُ رَسُولَ اللَّهِ ﷺ يَمْسَحُ عَلَى ظَاهِرِ خُفَّيْهِ
If the religion were based on opinion, it would be more important to wipe the under part of the shoe than the upper but I have seen the Messenger of Allah ﷺ wiping over the upper part of his shoes. (Using translation from Abū Dāʾūd 162)
لَوْ كَانَ الدِّينُ بِالرَّأْيِ لَكَانَ أَسْفَلُ الْخُفِّ أَوْلَى بِالْمَسْحِ مِنْ أَعْلَاهُ وَقَدْ رَأَيْتُ رَسُولَ اللهِ ﷺ يَمْسَحُ عَلَى ظَاهِرِ خُفَّيْهِ
[Machine] Ali said, "If the religion of Allah were based on opinion, the underside of the shoe would be more deserving of being wiped than its top. I saw the Messenger of Allah ﷺ wiping his fingers like this."
قَالَ عَلِيٌّ لَوْ كَانَ دِينُ اللهِ بِالرَّأْيِ لَكَانَ بَاطِنُ الْخُفِّ أَحَقُّ بِالْمَسْحِ مِنْ أَعْلَاهُ وَلَقَدْ رَأَيْتُ رَسُولَ اللهِ ﷺ يَمْسَحُ هَكَذَا بِأَصَابِعِهِ
"عن على قال: لو كان الدِّينُ بالرأى لكان أسفل الخفِّ أولى بالمسح من أعلاه، وقد رأيت رسول الله ﷺ : يمسحُ على ظهرِ خفيه".