I hope you are referring to the overhead speakers (Ceiling) and not front heights.
Front Heights is not a speaker but one of 5 locations above the listener in the home Atmos format: Front Height, Top Front, Top Middle, Top Rear, Rear Height. When rajuisback sets up his Denon 7200, the speaker configuration menu will give him a choice of picking 2 of those 5 locations (as long as they are not adjacent).
There's no such thing as a "height speaker". ANY speaker can be used in those 5 locations. Different Atmos locations don't require different types of speakers.
If you're watching the movie Gravity in Atmos, and George Clooney's voice goes from a speaker in front of you to a speaker above you, his voice shouldn't change suddenly. One way to keep his voice consistent is to use the same speaker at both locations. The best home Atmos systems I've heard use 11 of the same speaker, with subwoofers taking care of the low frequencies.
Do you mean mounting BS on ceiling? Wouldn't a 2-way satellite speakers do the job for ceiling speakers?
I've never drawn an arbitrary line between speaker sizes in order to differentiate between "BS" and "satellite". In a subwoofer/satellite system, ANYTHING that isn't the subwoofer is (by definition) the satellite. That can be anything from a large floorstander to a tea-cup sized bookshelf speaker. They're considered the satellite because they're not the other part of a sub/sat system (the subwoofer).
My point was that, IF the bass is going to be handled by subwoofers anyway, why waste money on floorstanding speakers? You basically need speakers to take care of the part above the crossover. Smaller speakers can handle that. The advantage being that those same speakers can be used at locations around you and above you, giving you excellent consistency across the ENTIRE soundfield.