Optimum seating distance is a compromise between getting the widest image -- a viewing angle that fills what the eye can see for an "immersive" experience -- vs. staying far enough away so that you can't see the problems in the image due to bad source content or low display resolution.
Here's a url to a site that will calculate various types of recommended viewing angles / distances for you.
http://www.myhometheater.homestead.c...alculator.html
The more HDTV you watch, the closer you will want to sit. High quality DVD works well at good HDTV distances, but you may find scenes where you wish you were a bit further back. Standard definition television viewing will show it's flaws if you sit that close.
As an example, for my Fujitsu P50 plasma, I targeted a viewing distance of 7 to 10 feet with the expectation that I'd be doing most of my critical viewing with HDTV or high quality DVD. I have the comfy sofa set so that my eyes are 9 feet from the center front surface of the plasma when my head is rested back on the chair. Thus I'm still within my target range if I sit up or lean forward, or if I happen to be standing behind the chair.
With this setup, it's pretty easy to see the flaws in standard definition TV, but I'm used to them so they don't bother me. The view is "immersive" without being "overwhelming". And I don't see the details of the technology, such as the pixels that make up the image.
--Bob