If you are told one particular seating position is THE position for best sound or even particualrly good sound, will you repair to that scenario even if once done you aren't happy with it?
Theories aren't always applicable or even practical at times. Although there is an immense data base for optimizing sound via speaker placement and seating positions which indeed help out a lot, in the final analysis the main factor is you.
Good to optimum speaker placement addresses only a portion of the issues surrounding the audible presentation. room treatments address the rest. Seating position for 'your' sweet spot will then be pretty easy to determine.
I use a recliner now and my head doesn't rise above it completely, so I'm like sitting close to the back wall, yet I listen in the near field sitting right at or a bit less than the width of the speakers away from them.
As I lay back the chair, or keep it upright, the presentation alters. Noticeably. What's best then? About 2/3 to 3/4 of fully reclined... IMO. But not only am I moving slightly away from or closer towards, the speakers as I lay back the chair, I'm lowering my ears closer to the height of the tweeters as well.
In the end, for me, being able to have the flexibility of minimal vertical and inline movement to and away from the drivers works for me. the changes in the soundfield at any different position are noticeable and I enjoy previewing music from different perspectives with some ease.
I'm sure you'll pick well, your fav spot... but do try several to find out. I think it's kind of like picking out headphones. Find the right neighborhood, then the right street, knock on a few doors and you'll find the house that will suit you best. Good luck and do enjoy.
I've moved me and speakers about so much I had to replace the carpeting and use platforms under my speakers! Now I just move the chair... up & down.