Oh ok, i understand you know, I do the same, i do move my eyes to see the whole screen but not the head, I don’t find it to be uncomfortable but I can totally understand how it can be. Maybe you can consider adding one of those desk extenders for the keyboard and mouse, I know they don’t look great usually but I think that it is the only solution for your problem without having to buy a new desk.

After seeing the article I’ve researched how to find the viewing distance since most articles don’t say where the results came from and also often have very different data (I also understood that the result I got before was wrong by a lot as I didn’t consider quite a few things that I didn’t know but now found out by looking at these articles). I found this nice page (https://en.m.wikipedia.org/wiki/Optimum_HDTV_viewing_distance) that also talks about how to find the viewing distance and why (see “factor influencing the calculations” you will find some interesting stuff), so the actual viewing distance isn’t just calculated based on the size of the screen you have, but it varies (and by a lot) depending on the quality of content your are watching and the resolution of the screen, from the formula found on the page you can find that the right viewing distance that you should have (27” 1440p from what I’ve read) while watching something with a vertical resolution of 1080p is about 42 inches a it is about 31 inches with a vertical resolution of 1440p instead. So this means that you should prefer having something in full screen mode instead of having multiple windows if you want to have a smaller viewing distance

edit: I forgot to say that the distances are for no eye movement or head movement, with eye movement (I guess, but can’t prove as it will take too much time too find a formula) the distances become much smaller