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That's not exactly true.
I know you didn't mention whether your 'S14 engine' was a SR20 or KA, but when you mount the MAF after the turbo, it's called a "blow through setup". Our MAFs are not designed to be run like this, (they're designed to be "pull through", aka mounted before the turbo) and it requires tuning to make it work right on the stock MAF or a Ford Cobra MAF (the more popular choice).
As far as vertical vs horizontal, that does not matter.
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