Due to the society of greed and avarice in which we live, people want to buy the absolutely most gigantic TV they can afford. This is great if you live in a Hefner size Mansion but not so great in a tiny yurt. Size does matter - but it is the room size that is important. If you to sit too close to a large screen the pixels will appear as an attacking force and "Braveheart" will suddenly be a bit too intense. Sit too far away and your eyes will no longer be able to resolve all the picture detail, leading to much confusion as to which Bond this one is. So when you are tackling this question remember the following handy equation:
* The nearest TV viewing distance should be twice the width of the screen size. Many people also treat their great rooms as Grand Central Station with family constantly coming and going and the TV constantly on with their favorite anchor telling them of the latest political debacle. In this case the over fire option makes perfect sense as these folks will likely be standing.