I understand your point, but there's something to be said for immersion as well. I have a 36" screen that I sit about 10' from and it's just fine. I could stand it to be bigger, but I don't have the room. Also note that I watch a lot of ``letterboxed'' programming, so if you do the same, you might have to tweak your idea of what the four corners are.
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Bitt Faulk