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@Sparky617 said it is maybe easier to hide the long horizontal seam going sideways.
I am always working on old turn of the century homes and not the last turn of the century but the 1899-1900 ones. In those days studs were spaced by the length of the framers hammer and straightness was fixed up with a good half to inch of lath and plaster studs are at least a full 2x4 and sometimes hardwood and sometime yellow pine that smells like a fresh cut Christmas tree. They also mostly have 9’ ceilings and going vertical lets me use 10’ sheets cut to length and then not have any end joints to deal with.
Sometimes I’m going over plaster and sometimes adding Furring strips over uneven studs or joists so that I can shim everything flat and get the furring strip spacing for the edges of the drywall to fall on.
The OP might just want to run horizontal furring strips spaced perfect and forget about the stud spacing.
Every job is a little different ceilings are easy to go over as there isn’t trim and outlets and all those problems and losing a little height isn’t an issue. Walls are different as are basement walls.