They look a little low, so it may be difficult if you're trying to have multiple rows of seating. I also wonder how comfortable they would be for an extended period. Beyond that, if you like them and they work for you, sure why not.
I'm sure someone on here will say you need to spend big bucks for leather seats, but it's your room - buy what you like that's within your budget.
I like the ability to compact the seating. Since I have a smaller home, I wouldn't be able to fit home theater seating. I've seen reclining sofas on craigslist that are $100 a sofa. If I ever move into a larger home where I have more room in the basement then I do now, I may design a nicer theater. I was thinking about adding platforms for the second row.
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