What are important features in a listening chair

My biggest requirement is the back of the chair should not rise above shoulder level.

perkri -
yes, but more so that the sound does not reflect from the back of the chair directly into my ears. Also, I want to hear the back wall reflections to give a realistic audible impression of my visual surroundings. I like the audio-visual environment to be integrated. Otherwise, I might as well just use headphones.