Two rows of recliners would push the front row way too close to the screen. If you use heater seats in the back row you may be able to get away with recliners in the front, it's going to be a personal preference type of thing. Test out sitting 9' from a 100" screen.
If you are looking at recliners then I’d say no. My room is only 15’ 3” and the back row can’t recline fully without feet hitting the first row. I’d say 16’-17’ would be the minimum but I’ll let the experts chime in.
If you are doing a sofa tight to the back wall it would work.
How wide is the room? My room is 15ft long ad really too short for comfortably using two rows. I have 14 ft of width so I decided to go with spacesaver seating (row of 5). Lane, Palliser, and Roman's lines all have narrow seating available.