We did the beanbag thing for a while with my 2 previous theaters. Worked fine. Not great for adults, but it did work.
Another option, not saying that I don't like the options already offered (although 2 rows of seats will really push the front row pretty close. Even if you use a slightly smaller screen, you run the risk of actually picking up some noticeable ability to see any grain/weave/texture (depending on screen type) at 7 feet. Plus, like already mentioned, the sound level difference between row 1 and row 2 are greater at the shorter distance. So what was I saying again? Oh, that's right, another option would be to create a bar type seating area behind the primary seating. It is basically a counter top surface and some comfortable bar stools.
Ok, to me that sounds a bit like an oxymoron, but I've seen several rooms do this when there wasn't space for another set of seats on a riser. The benefits are that you get more seating for those more rare times that you have extra people watching, you don't need a riser since the bar stools will put people above the front row for visibility, the space difference between row 1 and row 2 isn't so bad, you have a place to eat food before sliding down into the front row, etc.
The biggest downfall is that they aren't as comfy as a recliner.
Thinking back to my previous theater spaces, I always jump to equipment upgrades, but never really thought about the seating changes.
Then again, I've also realized just the other day that I have had more theater spaces than 4 (I call my current one V4).
(thinking back..... V4 is current dedicated room, 2 rows of recliners, V3 was a dedicated room, 1 couch and 1 loveseat side-by-side, V2 was a shared space in the basement with a single couch, V1 was a dedicated room with a couch, and 2 more rows of movie theater seats on 2 different height risers, V0 was my bedroom at home through college. The room was actually bigger than my parents' living room, so I had 1/2 of it as a bedroom, and the other half had a 5 speaker/1 subwoofer Dolby Surround (pre-5.1) setup, V-1 would have been my dorm room in college where I had a 5 speaker setup in my dorm, similar to V0, but without the sub... I had main speakers with 15" woofers so...., V-2 would have been my parents' living room. I talked them into a cheap speaker setup mainly for just general music playback in the main part of the house, but the wires were long enough that we would preposition the small bookshelf speakers that sat on the floor to be in more of a 4 speaker surround setup with phantom center. My parents had no clue, so I am taking credit for that one. They also have never done any sort of surround system since then.) Ok, turning off of Memory Lane now. LOL
