Most speakers tend to sound a bit more rich and full, emphasizing the midrange over high frequencies, when you lower your listening position. That is true of the 3.7s though for some reason less so of the 2.7s which seem to maintain a very even tonality over a wider vertical area. The 2.7s might have the most consistent tone over a wide axis of any speaker I’ve owned excepting the MBL omis.
I sit on a very large sofa that I had custom designed for deep seats and somewhat high backs to facilitate comfot and support for watching movies and long listening sessions. I specifically made sure the back supports my shoulders but ends before my neck/head so as not to interfere with direct sound from the speakers.
However I can recline further, feet up
on the ottoman, resting my head into the pillows. At that point the sound changes a bit from the reflections from the pillow around my ears, similar to when I introduce some more room reflection by moving my curtains off the side walls near the speakers. The sound brightens a bit, gets a bit more lively and present, a bit more expansive though less image focus. It can be enjoyable too.
But tonality becomes a bit more whitened and homogenized so mostly I listen with me back supported, ears clear of the back cushions.