Without measurements it’s difficult to advise. Generally one ideally looks directly toward a screen but in todays broadcast, sound is equally important so where are the speakers?

Our basement is multi-purpose entertainment space. Though a great room space, various functional areas are incorporated. Below is a video which may provide ideas. Hope this helps.

https://youtu.be/omZvd2Vd3PA

Here’s another view with measurements. Speakers would be on either side of the TV stand. I like this configuration but my husband is leaning toward the straight sofa facing away from the staircase.

Actually my vote favors your choice because I prefer a conversational layout.

This is our plan. Placement of lights and surround sound speakers are identified.

Valid perspective. Greatly appreciate your opinion and all the detail!