Have you laid this out in the space and pretended to sit and watch TV?

For me, the bottom of the TV at 26" off the floor would be way too low.

I think because the TV is big, the middle of the tv will be at eye level when sitting on the couch opposite

Still disagree, and I have 75" and 100" TVs. Maybe if your sofa is very low, very close to the TV and you sit upright. If you are sitting back relaxing, then your eyes will be looking slightly up the wall, which is why I would go higher.

Bottom of my 75" TV is 41" off the floor and bottom of the 100" is 40" off the floor.

Mock it up and test it out! Maybe go to a few audio/video stores that have large TVs set up with sitting areas.

I have no idea what you are asking . How big is the room where are the drawings of that accent wall? Where are the pics of the space ? Waht is the furniture like ? Way too many missing bits of info to answer at all Show us the space and BTW I hate TV in my LR is this the only space for TV ? I need info .

Online the suggestions for tv height are the middle of the tv should be at 41”

Sorry 42”