I just went to a store that carries the American Leather Comfort Recliners in the showroom and tried them out. They didn't have the theater seats on display, but the mechanisms, etc. should be the same, I think.
They were comfortable. It sounded like this company has been around for a while, too.
The seat backs and the foot rests move independently. In the recliners, they have both power and manual recliners (not sure if that is true for the theater seating, my quote was for power). One thing I noted is that each tap of the recline button for the footrest seemed to move the footrest a preset amount vs. being an infinite number of settings. However, the footrest did go up to a point higher than I really found comfortable and the seat back seemed to go down further than I would likely use for watching movies... almost like a Zero G type of recliner. I should note that the power recliner they had on display had a different set of buttons than what American Leather shows on their website as coming with the home theater seating, so the home theater seats may not move exactly like the ones I tried.
They had "normal" and "firm" padding. The normal was a little too soft/plush for me personally. I tend to think firm is better for extended viewing, but that's subjective.
The headrest slides up and down and can be pulled forward and backward - so fully adjustable (headrests are manually adjusted by just pushing and pulling them in the direction you want to adjust).
The quote I got from the showroom I went to indicates that these are pricey chairs. North of five figures for a row of four with mid-grade black leather. They offer pretty much a full range of leather colors and grades. Their display even had neon pink just to give you an idea of how many offerings they had.
Here are some photos (hopefully this works) that may help with some of what I said above.