tac is the reverse of cat. How clever!
Agreed. In a similiar vein, I like how the less command can be remembered (less > more):
http://en.wikipedia.org/wiki/Less_%28Unix%29 I've always remembered it because of this.
I wonder if there are other commands that do things "backwards". 'bottom' instead of 'top' maybe? Although I don't see much of a benefit in that one hah
In terms of doing things backwards there is the rev command, for top there is the head command, and for bottom there is the tail command (as already mentioned by ajohnson).