If you wall-mount, you can always tilt it down slightly. The bottom edge of my 70" is ~ 32 inches from the floor, viewing distance 8 feet. Tilted enough so the center is perpendicular to the viewer's eyes. Yes, ideally you don't want to be looking up, but a little bit is not really fatiguing, IMO. My center speaker is just below the set, fronts 10 feet apart, at ear level.