If you need a row of flex seating a sofa table works well. We opted for that because of space and cost concerns. Its a good place to eat and move ahead to sofa when snacks are done.

Other thoughts, if you cheat your front row ahead you are looking at increasing the loudness difference between the first and 2nd row. At short distances from speakers there is a greater initial spl fall off vs being deeper into the rooms soundfield. Being 7' off the front wall on stuffed furniture may feel really crammed and never get used. Then you are stuck with a poorly sized screen for favoured 2nd row. I think you are right. One optimized row. smile

The front to back distance is 13'6"?