Nalla,
You need to go to Table QW-25X for your specific welding process, ie SMAW, GMAW, FCAW, GTAW, etc.
QW-405.2 is listed for SMAW, GMAW, FCAW, GTAW... as supplementary essential variable, as you mentioned when CVN impact test (for toughness) is required.
Compared with other position/progression, vertical-uphill progression gives relatively high heat input hence produce lower impact toughness of the joint. This is the reason why vertical‐uphill progression (e.g., 3G, 5G, or 6G position) qualifies for all positions but a change from any position to the vertical position uphill progression requires the requalification of the procedure. In uphill progression, a change from stringer bead to weave bead will result in a lower travel speed, hence increase the heat input.
So...1G PQR does not qualify for all positions as per QW-405.2.
When PWHT above the upper transformation temperature (re-austeniting) is done for ferritic steels or when an austenitic material is solution annealed after welding, the effect on impact toughness due to welding heat input is eliminated and the final impact toughness of the joint depends on the PWHT/solution annealing parameter. Hence this variable, QW-405.2 for welding position does not necessarily apply.
I am wondering why you mentioned QW-405.4. This variable is listed in Table QW-25X.1 as essential variable for special processes (hard-facing or corrosion-resistant overlay). The welding position will affect the final hardness (wear-resisting ability) of the hard-facing overlay or the chemical composition (the anti-corrosion ability) of the corrosion-resistant overlay.
Your WPS is not for overlay welding I assume, since you indicated impact toughness~ so you do not need to consider this variable as essential.
Hope the above can be of help.
Jovi