I use a Lazyboy wall hugging couch and it works great. No ergonomic complaints from anyone in my house and they range in height from 5'4" to 6'1". Lazyboy makes a variety of recliner sofa styles that would work in a living room versus dedicated HT. FYI, my plasma is about 52" off the floor and 10 feet away.
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AvFan
Outlaw 976 | ATI 2005 | M&K 850s Left, Center & Right, Surround-55s, MX-70B Sub | Harmony 950 remote | Panamax 5100 | OPPO UDP-203 | LG OLED55B7