Direction of impact. When your upstairs neighbor walks around in their apartment their feet are striking downward. It’s directional. That force interacts with the flooring, ductwork, etc. that are hollow and radiate noise easily. The sound them comes through the floor, but also your vents, and you hear it. It’s harder to transfer sound upward, because what activities do we do that are directionally “up?” Not many at all, right?
A lot of the noise gets transferred into the floor. Whenever you are walking or moving around you constantly make noise at the floor. But you rarely put something at the ceiling with enough force to make much noise. Even just a speaker sitting on the floor will make some of the sound go directly into the floor, people do not tend to hang speakers from the ceiling.
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