I prefer to paint the ceiling in the same colour as the walls, whether it is low or high.
What is most important in creating harmony in a room is the ratio between the quantities of area in the various colours. Like windows, the doors and the floor invade part of the space, the colour of the walls is often not sufficiently dominant, and does not occupy enough space. If the ceiling is yet another colour, even a neutral one, the whole is disrupted, a sum of small areas. And finally, it is not by attracting the eye with a different colour that one can compensate for a ceiling that is too high or too low !