Subs on top. The K-horn tweeter and midrange does not have a wide vertical dispersion, raising the height signficantly will create significant sound degredation. In addition to this the K-horn needs 3 reflective (bass supportive) walls, thus needs to be on the floor. The tact sub is less critical and actually may benefit from being higher, though without knowing everything else about the room I can't be sure that is true.
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