There's a surprisingly straightforward reason for it.
Phones are designed to emulate the old style rotary dial phones where 1,2,3 are at the top. Plus usability research shows that top-to-bottom is more intuitive for most people. Phones are mass-market devices so these are important considerations.
However calculators are designed with Benford's Law in mind. Real world datasets - such as accounting which would have been the driving force behind the development of calculator keypads - exhibit a strange phenomenon whereby low digits are more common than high digits. So calculators make it easier to enter low digits by putting 1,2,3 at the bottom where they're easier to reach.
Both were being developed in the 1950s so neither was available to act as a precedent for the other.
OK now?