In this story, Edgar Allan Poe layers multiple aspects of the setting to reinforce the perfection of the murder plot. In reality, they probably were not all needed. An effective thesis can be constructed around arguing for the primary importance of any one aspect. As there are several distinct ones, you can find ample evidence in the story to back up the one that you think is most important.
One such statement might be: By setting the story in a house with a wine cellar, the author creates an ideal environment for the murderer to lure the victim, who is a wine lover, to a fatal encounter.
This type of statement is supported by the story's title. A similar statement could argue for the primacy of the catacombs as the ideal setting because the depths make them soundproof to anyone above. A third option would be to emphasize Venice with its carnival because of the disguises, or the contrast of the merriment to the sinister murder plot.
Just keep in mind that the evidence in the text should point you toward the thesis so you can be confident that your thesis corresponds to the author's intention.