While filmmakers and film tech experts may have varied opinions on the ideal seat, there seems to be a consensus that the second or third row from the back, along with seats in the middle, offer an exceptional viewing experience.
Movie Theater Seats: Front or Back\n\n You don't want to ruin your movie-going experience with a bad neck. While the back may be the safest option comfort-wise, experts say that the middle row has the best seating.