"As in the past, the placement of all listener level speakers should follow these recommendations, which are based on ITU R BS.775-3:
The speakers located in the front of the room shall be used as a reference point. All speakers in the listener plane should ideally be equidistant from the listener position. If this is not possible, compensating for distance may be used to time align the arrival of audio from each speaker to the listener.
All listener speakers should be at the same height, typically 3.9 feet (1.2 meters), which is
ear level for the average seated listener (as defined in ITU R BS.1116-1).
If possible, the height of the rear speakers should be the same as the height of the front speakers. If the room design makes this impractical or impossible, the rear speakers may be positioned higher than the front speakers. However, we suggest that
the height of the rear speakers not be more than 1.25 times the height of the front speakers."
https://www.dolby.com/us/en/technolo...ion-Guidelines
En mi caso, 1,20m no sería a la altura de mi oído sentado en el sofá. Yo creo que la idea es seguir más o menos las indicaciones sin salirse mucho, pero al final lo que cuenta, es hacer varias pruebas y dejarlo como a uno más le convenza. Es mi opinión.