That's the check position for landings. The "L" position stops rotation on landings, which prevents the skater from continuing to turn on the ice. When the skater keeps turning, they can't hold the edge without putting down a foot or turning to face forward.
Staying in that check position makes the setup for jump combinations easier since the skater can snap into the takeoff check position faster.
I think the "ta da!" positionworks better for experienced jumpers. For low-level skaters, I find that it encourages shoulder lift, which makes getting into check position on combinations difficult.
Either is correct for a single jump.