The problem with corner loading is that all room modes (length, height, width) end in the corner. That's why corner filtering (using broad or low band absorption) works well. One aspect of this is that enforcement of certain modes (typically, the worst modes) occurs. TACT probably recommends this placement because it does increase (3dB per wall is the commonly quoted figure, though it's hard to determine exactly what's being increased by 3dB -- overall output?) output, and because they can reduce the peaks that are caused. If you're not using TACT or some other peak-removing tool, I'd recommend against corner placement. In fact, placement in a null that occurs away from the wall can be useful. If you are using TACT, then you can take out the peaks, assuming they aren't too huge.
Since I don't have a TACT, I have two of my subs placed on absorbers to reduce the height modes (and provide decoupling) and placed away from the corners, along the front wall. I can't put them into the room, or I would.