Im setting switches and wondering why I am seeing a lot of people set the switch at 48" to center of switch when in an 8' ceiling room that makes the switch go between two drywall sheets at the horizontal seam? Is it easier to mud or easier to drywall with that? I am considering setting switch boxes 48" from floor to top of box to ensure that it lands only on one sheet but I can see how it would be difficult to keep the concaved joint flat when a switch box takes up the bottom half.
It's easier to cut the drywall when the bottom of the switchbox is sticking out from the bottom of the top drywall panel. Drywallers cut receptacle box holes with the drywall in place using a rotary tool. It's easier to cut the hole when the panel doesn't cover the whole box. There's not any impact to mudding, because, like you noted, you have to fill the joint flat either way.