That's a tight fit. My room is approximately 12 by 17 by 7ft tall, and two rows feels on the edge of crowded, and definitely left no room for recliners in row 2. With your height, row 2 may feel very close to the ceiling.
I started with a 10ft wide 2.35:1 screen which was on the edge of too big for the first row. Due to wanting speakers in the room of a certain height and location and type, I have reduced the screen a bit and it still engulfs well, especially in the front row.
So I think you can make that room work but there will be a few tradeoffs.
I'll let others comment on your other questions.
But here's the big question: how critical is row 2? Occasional overflow or always in use because of how many people are typically watching?
By the way, if you haven't already, i'd start a build thread in the construction area since we are getting way off topic for this bread and I think you'll get more construction conversations there.