What is the best 2 channel listening chair?

Most commercial listening rooms employ a padded backless bench. There are no sound reflections around the listener's ears and it has the added effect of being uncomfortable enough that the listener will not linger there.

Elite home theatre recliners ,they are Exceptional ,

and made in North America.

@dekay 

🤪🎉😜. Good one!

 My dentist has an old chair with a narrow headrest...

  Yes, I can clearly hear a difference when sitting on a loveseat with my head too low. If I use a pillow behind my head, it matters.

 I am still a bit tempted to try sitting on the floor and adjusting the speakers to 'aim' at me. I remember Mapleshade (Pierre Sperry?) offering some of that advice.

I just use a plush recliner.  Everything works great enough that it would be almost as satisfying as sitting in a recliner at a symphony performance.