Chadnliz, I wasn't suggesting that 107" is the "right" number, just a number that someone comes up with. OTOH, I don't think 60" at 12 feet is overkill. I have a 50" FPD at about the same distance and while it is larger than the previous 36" 4:3 TV, it is not acres bigger and I could easily live with a 60".
Best thing to do is go visit a shop with both and sit yourself 12ft away. Or put a poster or two on some cardboard and see what it looks like in your room.
Best thing to do is go visit a shop with both and sit yourself 12ft away. Or put a poster or two on some cardboard and see what it looks like in your room.