I think putting TV's on the wall is very stupid. Number one, it's an extra expense, number two, once it's on the wall and in place it's can't be moved, number 3, if you move or change is position it's a big pain in the @ss.
I used to put all my TV's on the wall because it was the cool thing to do but I will never put one on the wall for flexibility reasons. I can do anything I want with my TV's with ease.
Now back to center channels, I like it underneath because again it's a easier option than mounting a speaker over the top of your TV. You can always tilt it up towards your ears. Mine is in that very position and I have no idea hearing dialog.
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