The front row used to be about 12ft back and at times if you were watching a movie that was full 2.35 ratio, and had a lot of back/forth fast paced action, your eyes would have to dart back/forth and could often be to much. Standard DVD ratios are fine, just the full screen stuff. Slower paced or "chick" flick type movies are fine.
With my new setup I have to move the seating about a foot closer, so only time will tell, but I might redue my screen size a little to accomodate for the closer seating. The back row is fine for all types of movies.