Just found this thread and found it quite interesting. I made the mistake of killing some time with my wife at a local furniture store over the holidays. We tried the Stressless Paul recliner and were immediately sold on its comfort. Made an impulse purchase and it is currently on order for use as my new listening chair.
I never even considered the height of the headrest as affecting sound quality. Now I am wondering if this will be a problem. Looking at the Eames, Ekornes and some others mentioned here, they seem to have an ear level headrest. Looks like my current chair's headrest is also ear level so I may not eve notice a change.
Would putting some fabric/felt on the headrest help? Is the main problem the reflection from the leather or blocking of sound coming from behind the chair?

