
The screen should be of an appropriate size to provide a viewing angle of 30 to 40 degrees. Additionally, you should select a TV with resolution and aesthetics that complement the room's design.
1. Choosing TV Size Based on Viewing Angle
Beyond financial considerations being the most important factor when purchasing any tech item, for TVs, you must also choose based on room size, which could be one of the common sizes such as 32, 40, 50, 65, 84, or 90 inches.

But for those unrestricted by budget or space constraints, what size TV should they buy? The succinct answer is the bigger, the better. This means depending on the room space, viewing distance, visual acuity, and the consensus of those sharing the space with you.
However, there is always a direct correlation between screen size and viewing distance. The farther you sit, the smaller the TV appears. Ideally, the screen should cover a certain degree of your field of vision, but determining the ideal degree remains a debated issue.

THX, a renowned name in the audiovisual industry, suggests a viewing angle of 40 degrees for achieving the perfect cinematic experience.
In theory, what does 40 degrees mean? Disregarding the degree measurement, multiply the seating distance (in inches or centimeters) by 0.84, and you'll get the diagonal screen size to purchase. For instance, most people sit about 2.7 meters away from the TV (equivalent to 108 inches), so a screen size with a diagonal of around 90 inches is deemed suitable by THX. This means a 55-inch screen you're considering isn't too large. However, not everyone has the space (or desire) for such a large TV, so they might opt for a 60-inch TV for a seating distance of 2.7 meters.
Meanwhile, another company specializing in film technology, SMPTE, recommends a 30-degree viewing angle, which is notably smaller than THX's recommendation. To align with this viewing angle, multiply the seating distance by 0.625. So if you're sitting 2.7 meters away from the TV, you should purchase a screen size of about 68 inches. Hence, TV models of 65 inches or 70 inches are suitable.
Although these are sound recommendations, it's important to note they are suggestions rather than rigid principles.
In addition to maximum screen size, there are two factors to consider: resolution and aesthetics. Most TVs nowadays boast Full HD 1080p resolution with fairly high pixel densities. Even with the largest flat-screen TV in the world, you wouldn't perceive individual pixels from a seating distance of 2.7 meters.
Most TVs today have Full HD 1080p resolution with fairly high pixel densities. Even with the largest flat-screen TV in the world, you wouldn't perceive individual pixels from a seating distance of 2.7 meters.
If the TV (or projector) isn't up to par, you may notice other elements like video noise or shadows, but still can't discern individual pixels. If you sit closer to these large TVs, pixels may become apparent, but you'd have to sit extremely close to see them.
In short, extremely large TVs don't provide good image quality when viewed up close, because you see more than what they're designed for you to see. Saying so doesn't mean they're 'unwatchable,' but rather they're not as good to watch up close as they are from farther away. This is especially true when not viewing high-quality sources like Blu-ray.
The remaining factor (aesthetic appeal) is entirely subjective. When the TV is the sole item in the room, how large it should be becomes a matter of personal preference.
If unsure, use a cardboard box sized like the TV you intend to buy to see how it looks when placed in the room. Certainly, this will depend on room space, layout, and whether family members agree.

In reality, most people don't adhere to predetermined 'rules' about viewing distance and screen size.
Actually, larger screens provide more comfort for the eyes because your field of view uses a larger portion with fairly consistent screen brightness. Conversely, in a dark room, the eye's pupils tend to constrict more due to the large screen's light.
On the contrary, smaller screens when viewed in a dark room tend to cause more fatigue because the pupils must dilate (due to the darkness) with uncomfortable glare from the TV's bright light. Many people complain of headaches when watching TV in a dark room. One possible reason is the brightness of 50+ ftL (footlambert) from the TV (or higher with LCD screens) occupying a small portion of your field of view. Imagine someone shining a flashlight into your eyes after you've been in a dark room for an hour. With a projector, you're exposed to about 25 ftL of brightness projected over a large area of your field of view.
Instead of using a large screen, you can reduce fatigue by turning on lights in the room and decreasing the backlight brightness of the LCD screen. But the reality is everyone has their preferences, and many people enjoy watching TV in a dark room.
Of course, the ultimate decision depends on personal preference. The purpose here is to present a preliminary idea of what may be suggested. With technology evolving, it can be said that a 32-inch TV screen has become too small for the needs of most users today.
(Source: sohoa.vnexpress.net)