Scott likes to highlight the "home theater of the month" and this month it's a home theater in Los Angeles that is completely blacked out, with 9 speakers around you, 6 above you, and an array of sub woofers behind the projector screen. It also has recliner seats. The owner actually built an addition to his house for it, and built the system himself. He's also added three feet of sound absorption material and acoustic panels all around the room. Scott says there's less than 1db difference in sound in any seat. So there's not a bad seat in the house. It cost $120K, but that includes the addition to the house.
Check it out here at AVSForum here.