I doubt it really matters all that much audio-wise.
You could keep the volume and drop the ceiling, at the same time. I am thinking of this DE design room, that was posted years ago.
A bulkhead, a sloped section of ceiling, and a low ceiling overall, turned into a nice lighting plan, a rather detailed ceiling plus an interesting use of
track lighting hidden by the bulkhead, for the screen washes. The spot lights don't penetrate the room's shell, and that boxed ceiling also has
potential for a wiring chase.