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vertical vs. horizontal debate
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The debate isn't really about vertical or horizontal application. The professional drywaller is more interested in reducing the amount of taping, filling, and sanding required, this is where most of the labor is incurred. In most cases when you have a wall with lots of doors and windows installing drywall horizontally is more prudent ie. the lineal footage of taping is greatly reduced.
The other factor is the ease of taping, filling and sanding the horizontal joint at relatively waist to chest height compared to bending and reaching for a vertical joint.