Generally speaking
Depending on the budget, I usually recommend a subwoofer anyway, so the bass extension benefit of towers is mostly negated, and crossing over bookshelves will add a bit more SPL (unless already maxing out wattage handling).
- Bookshelves give better bang for buck (most $1000 bookshelves sound better in their frequency range than towers) which makes sense, especially factoring in shipping.
- Towers have more bass, varies from a little to a lot.
- Towers have a bit higher max SPL than bookshelves from the same model line.
- Bookshelves are more customizable to your listening height by simply buying the correct height stands, some towers may have their reference axis too high/low, which would require tilting and whatnot, which can only help so much.
Depending on the budget, I usually recommend a subwoofer anyway, so the bass extension benefit of towers is mostly negated, and crossing over bookshelves will add a bit more SPL (unless already maxing out wattage handling).