My seats are staggered some.. I have 4 in front structured |O^00^0| and 5 in back, structured |O|OOO|0|. In my case, my seat backs are higher than the top of the head, so, where the head is doesn't matter.
The outer two seats can kind of look through the wedge arms of the first row... but, I don't rely on that. I would have to go back and look, but I think my 2nd row is about 14", and it becomes a very close line of site... I can just see the bottom of the screen over the top of the front row when the 2nd row is reclined and 1st row is upright (so, easier line of site if both are reclined).
The riser height is also a function of the bottom of screen height... mine is nearly 30" up from the floor, the lower the screen starts from the floor - the higher the riser should be. Additionally, the distance from Screen to 1st row to 2nd row is also important. My screen is 'close' to my first row, it is about 8 or 9' away, and my second row is 6'9" behind. The closer to the screen, the higher the riser needs to be.
Conceptually though, if your seat backs are a bit lower, then I think your reasoning sounds good, but I can't say with great confidence whether it would work or not.