For what it is worth, I think this is a matter largely of your seating combined with personal perference. The height and angle of your seating gives you a natural head position that should help you decide where you can most naturally see without neck strain. Whether your eyes look strainght ahead, up, or down from there is a personal preference. You may also find the ability to adjust the display's vertical angle effects this decision including the effect this may have on reflected light from the room.
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