People who mount the rear surrounds high on walls are the only ones that need to worry about putting the ceiling top rears directly above them - which is wrong, I tried this as my qs8's were originally in that spot before adding ceiling m3's and it just doesn't work with Atmos. The most important thing is to keep your rear surrounds at ear level. Whether or not the top rears are above them isn't as big a deal. Your ear will be able to tell what is directly behind you, or directly behind and above. You have flexibility there to either move the fronts up, and move couch up a bit, or move rear's back a tile. Good luck
