Lets take another twist. 230.91 Install a (suitable for use as service equipment) transfer switch without overcurrent protection adjacent to the service overcurrent device in this case a main breaker inside the service equipment. Now the transfer switch is required to be mounted no higher than 6’7” and the service overcurrent device (breaker) can be mounted at any height.
I agree with JBD on the intended function of the breaker. If it is used as a switch then no higher than 6’7”, if used as a service disconnect then mount it in a readily accessible location 6’7” or less above the floor or platform. But what about that overcurrent device adjacent to the service disconnect???????