I am reading https://kotlinlang.org/docs/reference/using-gradle.html to setup Kotlin with Gradle currently. When specifying dependencies, the document introduces the syntax first, where one does specify the deplendencies especially for the Kotlin SourceSets only. Not the top-level dependency-block. Is there any reasoning behind this? Any advantage compared to 'just' specifying the dependencies directly at top-level?

Are you talking about this? https://kotlinlang.org/docs/reference/using-gradle.html#configuring-dependencies