In line with the TV. You will probably have bad results if it's on the resonant cabinet of the TV and in-line with the large front surface.
On a floor stand a few feet in front works well. Suspended above the screen works well too. Height differences are less noticeable when they're above ear level, although larger screens leave too little space near the ceiling.
On a floor stand a few feet in front works well. Suspended above the screen works well too. Height differences are less noticeable when they're above ear level, although larger screens leave too little space near the ceiling.