We see that a lot in photos on Houzz! http://www.houzz.com/%22tv-over-fireplace%22

Thanks a million! I'm new to this site and using it to get ideas for building.

95% of my clients install their TV's above the fireplace. The only problem with it being the focal point is when its off it may take away from the decor.

I recommend using your art creatively over the fireplace to get the best of both worlds like so:

I have also seen the flat screen TV's that look like mirrors when they're off.

We don't recommend it. Optimal TV viewing is center of screen at eye level when sitting on a couch with view line parallel to floor.

With regards to what DeWitt Architects said, a tilting mount or articulating hardware can bring the TV into a perpendicular viewing angle regardless of the elevation.

Thanks for the great feedback!

Here are some other solutions: http://www.houzz.com/ideabooks/1204833/thumbs/Hide-TV

A tilting mount inside the unit is nice, but typically not necessary with the newer TVs. Most people tend to 'slouch' when viewing TV's from a sofa, so the old rule of thumb of having the center of the TV parallel to your eyes is subject to change.

The conversation has sidetracked a little, but if you are interested in hiding the TV, there are other solutions:

We are fireplace experts, but since about 3/4 of our fireplaces have TVs over the top, it is incumbent upon us to become TV experts as well.

As others have mentioned, the mounting height for the TV can be an issue for comfortable viewing, especially if you will be sitting within 10' of the TV.

Some folks try to change the proportions of the mantel or surround to get the TV lower, but that usually doesn't work for a traditionally styled arrangement. A mantel shorter than 52" high tends to look squat, especially in a room with tall ceilings. If your style is fairly traditional, stick with standard proportions.

If you don't mind going modern, traditional rules do not apply, but heat concerns play a larger part. The closer the TV gets to the fireplace, the more likely you are to damage sensitive electronic components.

There are other concerns depending on what type of fireplace you are planning to install or build, the fireplace manufacturer's installation manual, whether or not you are planning to have a mantel shelf between the fireplace and TV, and so on.
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Coastroad, appreciate your expertise and candor regarding flatscreen placement directly over a fireplace. The contemporary built-in shown in your example is a stunning solution! I am all for concealing electronic components rather than treating them as art.