Are we talking about established ergonomic standards, or just the "I like my computer lower" kind? I understand that the associate is shorter, but there have to be options other than surgery - either on the Mac or the associate (ever see Gattaca - LOL!)
Proper ergonomics mean having your eye level at the top of the monitor, arms and thighs level and feet flat on the floor as described
here.
I can't see how the iMac is too high to have the seat adjust so that the monitor is positioned correctly. Of course, this can lift the user's feet off the floor, but there are
foot rests that will bring the floor up to the user's feet.
I am not the tallest man in the world either, so this is not a "the world fits me fine" rant. In fact, I find most integrated keyboard trays to be too low by the time I raise my seat and I end up putting the KB on the desktop instead.