I fully agree that viewing the movie shouldn't be a situation where you're constantly having to keep your head tilted upward all throughout it. But to be sure, there's other ways of looking upward besides that. Those who take the auditorium's frontmost seats, for instance, usually don't sit totally upright if ever, even if the seats are designed for them to sit in them in this way. Rather, they slouch in such way so that they can keep their head back in a relaxed manner, permanantly resting it against the seat's upper portion as it were throughout the entire movie. The big disadvantage of sitting this close to the screen is that it exceeds the viewer's range of vision, meaning that they might not see all they're meant to see or hope to see. The latter problem can be solved by sitting several rows farther back from the screen, but the farther back from the screen they sit, the less a case it becomes of their looking upwards towards the screen, most especially in the case of stadium style seating.
An alternative, therefore, is to have the auditorium floor be perfectly level, and to raise the screen itself to insure everyone throughout the theater has a clear view of it while looking up towards it at the same time. And to solve the strained neck problem, all seats throughout the auditorium could be designed to be much more on an incline. And the screen itself, rather than mounted perfectly vertically, could be mounted at a slant so that it arches out over the audience.
But, there is one trade-off that goes hand-in-hand with introducing that last detail. It would mean having to do away with curtains and thus the great feature of projecting the movie onto the closed curtains at the start of the film. And what could possibly substitute for that?