I would say it depends on how far back you will be from the screen. That's a big room, and to fill all of it I would say go with the m60's. I am currently in a room that is 13'x17'x9', and I sit probably 12-13' back. The m60's are fantastic in that space for movies, and I could probably have done with the m22's. That said, I love the m60's and if I were much further back I wouldn't even think about replacing them with the m22s. Of course, you don't mention a subwoofer, which you will definately want for a dedicated home theater, so if you're trying to reach some price point it is probably worth putting the money into the sub.
