I set up an unfinished corner of my basement, optimized for 7.4.4 Atmos/DTS:X audio as a multi-purpose TV/Movie/Sports/Concert/Music space.
I already had a 50" Pioneer Kuro plasma on an extendable wall mount that would bring the screen forward 20" to about a 7' viewing distance. But it was not a HT yet!
...Great for regular cable HDTV, but when its movie time, the TV gets pushed back flat to the wall,
and I drop the remote controlled electric screen down (120") kill the lights and turn on the PJ and enjoy from a 9' viewing distance.
and with all the house lights off...
Boom! Home Theater
I've sat as close as ~4' from my 50" TV and it's definitely NOT all about the viewing angles and seating distance,
if it were, you could simply watch movies on your iphone holding it just a few inches from your face and achieve the same thing,
is it as immersive optically? Heck No!
I do believe in Big picture and Big audio to go along with it, for Real
and see/hear no issue if it takes 4 large subs to pressurize a room, it doesn't have to blow your ear drums out,
...its all about calibration and balance, no different than taking your LCD TV out of torch mode that the brick and mortar stores use for display.
Roger Waters: The Wall on a screen~9' wide from a 9' viewing distance, with 7.4.4 Atmos just feels more like being there than watching in on a TV
That's what I'm in projection for, not watching Whoopie Goldbergs 10 foot head
BTW, Happy to say Whoopie has never made an appearance on my big screen, and even if she did,
max head size on a close up with a widescreen movie ~36"
I don't have an issue at all with This at just over 45" tall...
...and that's just 1080p Bluray
4K/UHD/HDR takes everything up another notch: