IMO all seats should face the screen so no sectionals but you need to provide a bit of context . We use a theater room for exactly that no visiting just watching and listening to a movie or game . I like sofas but it depends on how many seats you need I usually do theater rooms with step up for placing one sofa behind another so really a step up and a walkway in front of the sofa behind .basically like an actul theater son no one is blocking the screen.

Take a look at Bracci. We have one of their reclining sofas in our media room.

This is the model we got, but ours is in a light beige suede.