I agree with Levy03, except for his math. ;)
But I think it also depends on the room. If you have your system in a room with only two chairs, as I do, then treatments are an absolute necessity. If you are using a living room or family room filled with furniture, then not so much.
But I think it also depends on the room. If you have your system in a room with only two chairs, as I do, then treatments are an absolute necessity. If you are using a living room or family room filled with furniture, then not so much.