I sit 8 feet from a 64" and that works great for me but only because I watch Blu-ray movies exclusively. The few times I tried watching cable content I'd say I was too close. You begin to spot compression issues, and on top of that most TV programming appears to be shot and edited by visually impaired people with ADD. I'd literally get a headache almost regardless of what I watched. I'm sure this is a YMMV type of issue but whenever I see viewing distance questions come up, source and content type seem to be left out of the equation. In my experience the raw numbers only tell half the story.
Adjusting settings according to personal preference is not
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