The 3rd row is definitely too close, in my opinion. I find for EMAX, dead center or a bit below or above are the best, if they're available. It offers you the perfect point of view to soak everything in, without straining your neck. I hope that helps you, Michael.
Anything after row E is good.
I think it is all about personal preference. I sat near the front for Star Wars and it was fine.
Middle or far back
Way to close
I personally think so. But you can recline your seat all the way back and it's not too bad.
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