The description for multiple value form widget appears after the field table. It should be possible to configure the description to appear above the field table.
There is a Label Help module for 7.x that does this -- https://www.drupal.org/project/label_help -- it should probably be incorporated into core.
Steps to reproduce
Create multi value form widget with a description.
Screenshot from https://www.drupal.org/node/314385#comment-7254776
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User interface changes
No changes. (but adds a way for things to change.)
Change to form api.