Well how low do you want it? Into the motor mount? Into the AC compressor? Just remember that a GT2540 on a stock bottom mount manifold has to be trimmed up to clear the motor mount, and it might not clear the block depending on how you have the compressor cover, IIRC. Bottom mounts can also melt brake boosters. That's why there are things called heat wrap and heat shields.

Your problem is that you're trying to win all arguements, all the time. You can't possibly take the general statement that bottom mounts are better, more efficient, melt less stuff, etc and convince anyone with half a brain of it. Show me a setup, and we can discuss it. It's that simple. If it was so much better, hardcore companies like Full-Race would have done it like that. They brought the first T3 twin-scroll manifolds to market, and talking with Geoff, it was a hell of a lot harder than mounting the turbo in a different place.

So while you're trying to win "KA vs SR" over here, what I can do is shoot holes in all of your arguements until you give up.