Should rectal cancer management be defined/refined based on the location of the tumor (above or below the peritoneal reflection)?

The main issue discussed in this talk is how the location of the tumor should define the management of rectal cancer. In rectal cancer, the selection of patients for treatment is determined by the status of the mesorectal fascia using preoperative imaging.

Cancers in the mid and lower rectal are widely accepted to be below the peritoneal reflection. Opinions vary when it comes to upper rectal cancer because they are intraperitoneal. The distal resection margin is an important step during this performance.

Should rectal cancers at all levels be treated in the same way?  Or is specific therapy necessary for upper rectal cancer?