HT seating dilemma

my room dimensions are nearly identical to yours. I haven't had the need to seat more than 2 except on rare occasion - but will be interested in what you come up with. Mine was really set up for myself and my wife (but mostly just me).

I would recommend you take Flrnlamb's advice on AC. I'm using semi-cool running gear and it will warm up easily. The projector alone kicks out a lot of heat. I used an already existing room so I didn't have an oppty to add extra ventilation. One of these days I plan to do so.

screen size will be 106"

i did try the acoustic innovations highpoint chair{ ht } today. VERY comfortable. Only downside is their $2200 price tag.{each} ouch!

As for the heat in the room, may I strongly encourage you put the equipement OUTSIDE of the room, preferably mounted in a closet, maybe protruding from the outside wall, inside a closet, etc! This will serve to not only help keep the heat out, but will eliminate the distracting lights from the equipment, and clean up the look of the room (unless you like the look of little lights peaking at you in the room, as part of a look/feel), and will issolate sound from the equipment, and sound from the equipement from the room. It's a suggestion.

"Will have my 2 ch speakers out into the room a few feet. i basically want something like this...
forum.audiogon.com/cgi-bin/fr
Looks like i will bring in a chair to put in front of ht seating for 2 ch listening." (streetdaddy)

Street? Notice that the room in the link you provided, as an "inlet" on the right side of the room, across from the front seating area. That relief area actually creats a change in the acoustics in the room, and changes the modal pattern, which makes a "dedicated center seat" a more flexible option than in your symetrical closed in room! In the scenario I think you're describing (perfect rectangle, closed-in), you ALWAYS be sitting in a null at 40hz, 121hz, 202hz, and 283hz
reigions! Basically there's going to either be a hole at those frequencies (in which case you'll hear very little, to no response there at all), or serios dips to contend with, likely!(uneveness with the rest of the spectrum. This is not a ideal funamental scenario for high fidelity, as a foundation.
All I'm saying is consider your "center seat" or sweet spot setup, as you're dealing with limitations, and thus some compromises are inevitable. So, what's your priority?
You can do the two channel room in another room, for a single seating setup you know. It's a thought.
As for rows of seating, you could get away with 3 rows back, if you had the right pj ad sources for hd. But it depends.
two rows, might be all you want/need. But, again, consider your issues to deal with. Also, the lifestyle for seating, company, etc.

Thanks flrnlamb. The wife factor requires me to put both ht and 2 chin the same room. That's the only room i get full control over. I was planning on sitting 38% from the rear wall as instructed by Ethan Winer of Realtraps fame. A little off center would help i geuss?