What is better vinyl or multi-layered PVC based material for home theater screens? I don't know if it matters but it will be 120" fixed screen. They vinyl is a 1.0 gain and the multi-layered pvc is 1.2 gain. It is a dedicated room with controlled lighting. I'm using a JVC model DLA-RS56 projector. The seating will be 17' and 23' away from the screen. Both great frames wrapped in felt and prices are very comparable.