What is the best 2 channel listening chair?

No part of the chair must extend near the ears, unless the damping/blanking effect of a headrest is a planned part of your room treatment which it shouldn't be unless you have the most awful room.  So Eames is out unless you remove the headrest.

Otherwise just choose what you find comfortable

A seat that you don't think about.

Got my Stressless from Scandinavian designs. The headrest in the down position is at my shoulders so no interference. Great chair overall. 

G plan retro leather sofa.....

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A clapped out semi overstuffed recliner, complete with camouflage duct tape. (Camo because it disappears and doesn’t effect acoustics in any way). If I posted a picture, I’d have to add a viewer warning.
Very comfortable, it’s mine and no one else sits in it because it’s in the mancave/listening room/gun room/think tank.

Would I enjoy something like the Eames? Of course I would. But then I’d be taking money away from my next upgrade.

p.s. @vinnydabully I’m with you there brother, UGG slippers should be standard issue for all of us on AG.