I built a riser for my second row with 2x6s and mdf. There is no insulation in between the 2x6s right now. When I sat on them and played apocalapse now helicopter scene, it sounded much better on the riser than down in my front row that sits directly on the carpet, thats over poured foundation. I felt sub 100% more on the riser too. Im new to the whole HT thing but I am guessing that is why people use subfloors over concrete? I am going to have to sit in my back row now just to get the best sound unless I can figure something out.