I see a lot of questions asking "what is the subject"? (This, for example.)
Why does it matter, practically, what the subject is? How does knowing the subject give more information than just knowing what the sentence means?
In the linked example,
And up here in the corner is me.
My understanding is that this sentence is being said by a person and that person is saying that they are up in a corner.
What if the subject is "here in the corner"? What would that tell me?
What if the subject is "me"? What would that tell me?