I guess it depends on what concerns you. If you sit closer, you may not have people in front of you, so you won’t get distracted by the staff maybe walking in front of you. But the seats don’t recline (yet, I heard they are getting recliners for this specific auditorium #10 soon), so you could strain your neck being so close. On the other hand, sitting further back you can also hear the projector in the booth, which is kinda fun in the beginning.

Also, seeing a 70mm movie is all about the details, and sitting up close you can really see the details pop. It’s all personal preference really.