I put mine over the fireplace as I felt it was the focal wall and also would save space relating to trying to arrange furniture around two things versus just one. If you do, keep in mind that It should be hung as low as possible to avoid an uncomfortable viewing angle. You don't want to end up having the entire family wearing neck braces after 10 years. ;-)

I agree, but with every room layout being different and not knowing the room size or number of doors and windows could dictate that the functionality is best served by installing it above the fireplace. In my situation for example, I have 2 doors and 3 windows in my 14 x 17 living room. Because my wife wanted a fireplace, coupled with the door and window layout, the TV had to be hung to stave off using bean bag chairs.

Our's is over the fireplace and is not at all uncomfortable to watch.

Agreed - sometimes is just does have to go over the fireplace if that is the most functional spot. The comfort level of viewing will depend on the distance of the sofa/chairs. If they are able to be placed at a far enough distance it should be okay.

Thank you all for your comments. I appreciate them.