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There really isn't a correct answer to this question. Some like bigger screens that others.
If it were me, I'd go with a slightly smaller screen, say 40x72 which would give you a diag measurement of ~82 inches. This would put your 1st row of seating at 9 feet. Which is what you show in your drawing. But that's just me.
Here is a quick and dirty test you can do, to determin what screen size you prefer. Go to your favorite theater, sit in your favorite seat. Close one eye, extend both arms out in front of you, palms facing the screen. Spread your fingers apart as wide as you can. Now looking at the tips of your little fingers, line them up with both edges of the screen. Note how your thumbs overlap.
Now go into your HT to be, and place a chair at your desired seating position, do the same thing with your hands. Only this time you over lap your thumbs the same as they were in the Theater. Have a helper draw lines or put tape on your wall that line up with your little fingers. Measure the distance between the lines. Using the 16x9 ratio you can determin how tall the screen should be for that width. You now have your screen sized the way you like it.
Hope this helps.
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