I'm trying to balance eye level and not being too low to the floor.
It's a large screen, no 2nd row for seating, so If I were to mount at 3/4 screen height for eye level, the bottom of the screen would be only 12 inches from the floor.

I'm looking at 27" from floor, about 38% screen height at eye level. Leaves room for center channel placement options, etc.

Epic Grande Master 500 w/ on wall VP180