Step One is you start with a general idea of a preferred seating layout and the individual seat.
That plants eyes and ears 3D-wise,and then can explore what fits in that space and start looking at things like speaker angles, speaker off axis performance, screen size,
proper sight lines, and proper separation of seating and surround speakers/overhead speakers.
I honestly doubt a sound recording studio book is a good means to a higher end home theater design. The internet is loaded with beautiful rooms where an experienced
eye/ear can tell there have been many a poor choice or bad compromise made.
Big rooms loaded with multiple rows are indeed $caleable. The money quotient goes through the roof, if you care about audio quality in a third row, As does proper cooling,
proper sightlines, seating costs. Which kind of brings things full circle, to preferred seating layout. That room size while stellar, is not a beginner's room. A professional design
would be smart move to prevent expensive mistakes and do-overs.