What is the recommended viewing distance and placement for the TV?

The ideal distance to watch TV is 2 to 5 times its diagonal screen size, and when seated, your eyes should be level with the centre of the screen. When wall mounted, position the TV up to 15 cm away from the wall. Additionally, position the TV where light does not shine directly on the screen, and keep it away from dust-producing sources such as stoves. (Page 3)

From the official Sony WH-1000XM4 Wireless Noise-Canceling Headphones manual, page 3

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