Ok I found a very interesting, White Paper Study done from,
The Science of Audio ...This is the conclusion after many pages and graphs of reading
One subwoofer at each wall midpoint is the best in terms of
Std, Max-ave and Max-min but does not support low
frequencies particularly well. Two subwoofers, at opposing
wall midpoints, performs very nearly as well as four at the
midpoints and gives a much better LF factor. One
subwoofer in each corner also has good low frequency
support, but does not perform quite as well as one
subwoofer at each wall midpoint, in terms of Std, Max-ave
and Max-min. If cost and aesthetics are considered,
subwoofers at 2 wall midpoints is preferred.
