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I think it is a matter of personal preference, but I would go with #2. This way the sound will appear to come from the picture. Subs are also better in the corner. It will also help the stereo effect if you use a surround system. With #1, if there is someone on the left side of the screen talking, the sound could appear to come from off the screen and not from him. I have a 29” TV in my living room connected to my bookshelf stereo above it. Sitting about 9’ back, I still get the stereo effect. If it is not much trouble, experiment.
Dave
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