I use a highback chair in my main system and a lowback couch in my second system and I don't find any sonic drawbacks. I do favor the comfort of the highback chair. I used a Lazboy chair in the past that was covered in a soft fabric and replaced that with a Hjellegarde chair that is leather and the sonic difference between coverings is neglible. My advice, don't worry about the sound. Go for maximum comfort first and you will be on your way to many happy listening sessions.
looking for a chair
I found a very comfortable chair for my listening room. It is the La-z-boy 354 rocker-recliner. It is roomy and very comfortable but it has a very high back. I don't know if the fabric will absorb or reflect the sound, but I am concerned that the soundstage will be destroyed. Do you think this would kill imaging or make the system sound more forward. I can't borrow it to try but I would be interested in your thoughts or your experiences with high backed chairs in your listening room. thanks