In reply to:
Would front speakers need to match this height?
I would place the front speakers (M22) so that their tweeters are approximately at the height of your ears.
In reply to:
Seating : upon being seated ear level approx 48" high.
Rear speakers need to match this height?
No, the “textbook” placement for the side surround speakers is 2'-3' above the ear level if you wall-mount them -- usually 5'-6' from the floor. Alternatively, use the special stands that Axiom makes specifically for the QS series (most third-party stands will not work properly for the QS surrounds, because they obliterate the bottom-firing mid-woofer). At any rate, the QS surrounds are quite forgiving with respect to placement.
Incidentally, your ear level seems a bit higher than most cases -- it’s usually around 3’ high. Is the seating surface of you couch/chair unusually high, or are you unusually tall?
