The difference is crucial, when you write $$\mathbb{R}^k\times \\{0\\}\qquad\text{ in }\mathbb{R}^n$$ you really mean $$\\{(x_1,\ldots,x_k,0,\ldots, 0)\in \mathbb{R}^n\\}$$ whereas $$\\{0\\}\times \mathbb{R}^k\qquad\text{ in }\mathbb{R}^n$$ means $$\\{(0,\ldots, 0, x_{n-k+1},\ldots,x_n)\in \mathbb{R}^n\\}$$ Therefore in case (e), there is always one subspace that contains the other. It is therefore much more difficult to be in transverse position, the bigger one has to be the whole of $\mathbb{R}^n$.