Where does the word "wearing a top hat" come from? Is it a positive word or a negative word?

In the Tang Dynasty, li yanshou recorded such a story in the Biography of the Northern History Xiong Ansheng. There was a man named Zongdaohui in Northern Qi Dynasty. He usually likes to wear a tall hat and a pair of big clogs on his feet. Whenever a state official comes, he will wear this dress to see him. When you meet an official, you always raise your head and raise your hand, then bow your head and knock on the clogs, which is extremely flattering. Since then, people have called flattering and complimenting others "wearing a top hat". If you like others to brag and flatter yourself, it's called "like wearing a top hat". There is such a joke of "wearing a top hat": a man in the Qing Dynasty was going to be an official in a foreign country and said goodbye to his teacher before leaving. The teacher said: "It is not easy to be an official in a different place. Be careful! " The man said, "it doesn't matter, teacher." I have prepared a hundred' top hats' to distribute to everyone, and nothing will happen. " Hearing this, the teacher said angrily, "We should be sincere and upright. How can we do this? " Listen, how many people in the world don't like wearing a top hat like a teacher? The teacher was very happy and said, "Yes, what you said is not unreasonable." After bidding farewell to the teacher, the man came out and said to others, "My hundred' tall hats' are now ninety-nine!"