I was at a dealer one time who used these large high back chairs that were also enclosed, you know the ones that cover your head and stuff from the side, and the top. I found that when I was trying to audition the speakers the sound dramatically changed as I leaned forward moving my head only a foot. My suspicion is the dealer may have intentionally used these chairs to increase the apparent energy and bass impact of the speakers. It really does sound different when the sound is bouncing around in the chair. I don't know if it is accurate or not. Maybe using a chair like that is a good thing when the listening room is atrocious, i.e. an open loft down onto the lower floor. However, I was skeptical and went elsewhere. As far as my home listening room is concerned I've never given much attention to the matter.
Your Listening chair
How elaborate is your chair? I use a beach chair and use two throw pillows to reach the tweeter height.Very transparent, acoustically. Only problem is the back support just ends up little below my neck level.And does not provide head rest-which is painful for longer sessions. My question: How important not to have a head rest on your chair? I have experimented with a head rest and sound becomes somewhat non-transparent loosing its ambience. Without the head rest sound is more open and natural.