Space, money and what look you want.
I'm on a budget so I went with used real theater seats.
I also wanted a real theater look.
Even if I had the money, I'd probably still go with real theater seats just for the look.
I'd also go with high back chairs like these if money was no object.
If I had a media room then I'd go with recliners.
For a dedicated room I say go with real theater seats.
I think these are the ultimate real theater seats because of the high back.