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Yes, I'd go for that. At 1X height, I can see most or all of the screen (I'm not sure what that makes my "field of vision" in degrees). But then that's the "false economy" of the "wall-to-wall" screens. It only pushes the optimum seating back further, and worse, if that room is equalized, for the centre, then the bulk of the patrons aren't getting the full benefit of the sound system, the "sweet spots" don't match. If I were building, I'd feel better about having the front half of seats "premium" (with perhaps a couple rows too close for the few who like that), and then if the house filled up, some people sitting further back maybe, but all could see the entire picture. Honest, in this house I spoke of, you can sit about 8 feet from a 60 foot screen!!!

Thanks for the reply, I knew nobody designed it that way.

Standard SMPTE 196M specifies the 2 to 4 screen height viewing distance for SCREENING ROOMS, where the quality of prints is judged. It can serve as a starting point for seating distances in theatres. I find with high quality 35mm projection, sitting as close as one screen height is acceptable. I personally prefer to sit close, but not that close (usually 2 screen heights).

Larger, higher quality film formats (70mm, IMAX) allow much closer seating distances and an "immersive" experience. Poor quality 35mm projection or today's digital projection require sitting further back to look satisfactory.

Two factors which make for a very comfortable auditorium are
1. ensuring that the first row is far enough back from the screen
2. Arranging stadium seating with variable height risers to equalize sightlines for everyone and lower the height of the stadium.

Here is an illustration of a recent theatre auditorium we completed for Cinemex (WTC, Mexico City)