If you mean a full out home theater with multiple speakers, amps, etc, all properly set up, why would one want to?
Personally I find it more than satisfactory to listen to a large flat screen TV using headphones, amp, remote control for the sound (audio output from TV). In fact it is a vast improvement over listening to TV thru its speakers which are usually pointed towards the rear wall from the back of the TV. With headphones the sound is so much cleaner/clearer especially the dialogue and some of the background sounds which you rarely hear with TV speakers.
Personally I find it more than satisfactory to listen to a large flat screen TV using headphones, amp, remote control for the sound (audio output from TV). In fact it is a vast improvement over listening to TV thru its speakers which are usually pointed towards the rear wall from the back of the TV. With headphones the sound is so much cleaner/clearer especially the dialogue and some of the background sounds which you rarely hear with TV speakers.