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thanks for the URLs, looks like I have some more research to do. It's funny how many "theater seats" have such ridiculously high seat backs. Why bother having surround speakers?
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Many high seat backs found in theatres are narrow at the top, only a few inches out from either ear. It shouldn't interfere with one's sense of direction. That is, many high backs taper at the top. Doesn't look like the home-model seats are following that trend.