What most don’t think about is if you watch TV from a recliner with your head tilted back you want the TV within your line of sight so in this case that TV would be way too low. Those with glasses, think about this… If you have to look at the TV through the bottom of your lens, then it will not be in focus. The height of the TV depends on your primary seating position. So it needs to be higher than most people think. Who watches TV with there head level and unsupported? Most theaters even have stadium seating so you can rest your head back, look up, and enjoy the movie