There is a small miscalculation. The transfer function for the dependent current source is
$$
0.5\cdot V_y
$$
so if, \$V_y = 10\$, then the current through the source is 5A, multiplied for 10 V (\$V_y\$), is 50 W. The voltage polarity of \$V_y\$ and direction of current \$I_y\$, indicating that the source is absorbing power.
VCCS absorbs 192 W. This doesn't make sense. The current flows in the
same direction as VCCS (0.8 Vab). It should deliver and not absorb
power.
But it does make sense since the source is absorbing power. According to the solution, the voltage across the VCCS is 12V with the top terminal more positive.
Since the 16A current enters the more positive terminal of the VCCS, power is delivered to the source. See the passive sign convention.
Note that, for the 10A source, the 10A current exits the more positive terminal so that source is delivering power.
Also, note that, for the 20V source, the 6A current exits the more positive terminal so that source is delivering power.
my main point of confusion is still why is VCSS + on top - on bottom
and why is 10A - on top and + on bottom
The 10A source is + on top which is why it's delivering power. Look at the solution:
![enter image description here](https://i.stack.imgur.com/LYg0e.png)
(1) due to the 20V voltage source on the left, the top circuit node is 20V more positive than the bottom node
(2) the center node between the two controlled sources must by 8V more positive than the bottom node (the CCVS is configured as a 1/2 ohm resistor and \$16A \cdot 0.5 \Omega = 8V\$)
(3) thus, by KVL, the top node must be 12V more positive than the center node.
Best Answer
You are right about the direction of current but not for the simple reason that the sources are opposite.
The sources could be opposite but current could still flow out of the 1V source (which incidentally you've shown as a current source). It all depends on the value of the the left-hand resistor not the direction of sources.
If the left hand resistor were for instance 0.5 ohms, ask yourself what current would flow in or out-of the 1V source.