As big a deal as room treatments are on this site (and I am not implying that I don't think they make a difference) I don't know why anyone would not think that the reflections or lack of reflections from a high back chair would make.
Personally, while sitting in my high back listening hair, I do notice a change when I either push my head forward (as opposed to it laying against the back) or sit straight up. But doing either of those is uncomfortable, so I basically always recline in my high back chair when listening. The tubes are warming up as I type and I am heading back there in about 15 minutes and I am going to swap out my high back chair with a low back steel folding chair that I keep in the garage. This will not be a comfortable three or four hours, but if I feel it is a sonic improvement, I will look into a more comfortable low backed chair. I did see that IKEA sells something called a Poanga chair and the have a low back model for $99.

