Nice headphones! I have the ATH AD700 myself and it's been a great, I especially love the weightless feel.
Elevating the second subwoofer should be fine, you will get a slightly different frequency response depending on the height of the elevated subwoofer. What is the height of the elevated subwoofer?
Also, what is the distance from ports in the back to the wall with the elevated subwoofer?
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