What is the best 2 channel listening chair?

Another vote for the Stressless recliners. We've had two of them for 15 years and strongly recommend them. Impeccably constructed and very comfortable.

@vinnydabully , There is absolutely do reason to avoid high chairs as long as the surface is soft and absorptive. They can actually improve the sound by blocking reflections. @tsacremento I just got my Stressless recliners and will put them up on my system page. They are glorious in every respect. They are worth every cent.

I inherited a pair of the Stressless chairs.  Note that they come in multiple sizes.  One of mine is smaller, with a lower rise in the back, than the other.  It is above my shoulders, but beneath my ears.  I much prefer that one to the larger, taller one.  You really can hear the effect of the sound bouncing off the back of the chair near your ears if the seat back rises up to or over your ears.

Eames w/ottoman replica has worked very well for audio listening. I liked them so much, at one point we had two in the HT room and another for 2-ch. My advice, pay the extra and get full-grain leather. None of them delaminated, but the lesser covering quality scratched more easily - pets. They are extremely comfortable for long sessions, the aesthetic fits everywhere, and the design is an endless classic.

Things change, the pair was sold, and the remaining set lives in the living room (3rd system), and an audio-friendly sofa allows multi listening in the 2-ch room (center-stage isn't so necessary to enjoy LXmini speakers).

If Ihad a dedicated solo listening room, the Eames w/ottoman would be there.

If you want to go on the cheap so to speak, look at gaming chairs. I found one from Sams that works great in a small room I have for one of my systems. I love it!