Not talking about it being comfortable, or that it can hold your beer whilst you listen (tho I agree both of them are very important, one far more so than the other!!) but more along the lines of 'is it an overlooked but potentially important part of your listening experience'?
I often notice (when the more important part above is observed fully) that I can tend to slump into the chair more. Yet with that I also feel that the sound can be altered quite a bit (as distinct from the above factor )
The back of my chair is not too high, but there certainly must be reflections off the chair to my ears (and indeed there are very observable differences when I measure from the LP with and without the chair)
I feel that I lose surrounding ambience when I slump, and so taking that further even when sitting normally (due to the height of the seat back behind my head) that aspect must be affected to some degree.
Has anyone else ever noticed this? Is it a silly thing to consider the impact of the seat when considering sound quality (maybe not when considering some of the other tweaks sworn to around here)
Indeed, does anyone have a seat that was chosen to avoid that 'problem' (maybe a second hand dentists chair would work...head supported yet nothing behind your ears to reflect sound, and you can go up and down with the music!)