Good question. IMO a good listening doesn’t have a high back or forces you to recline excessively . My chair supports the neck (top of chair back extends below the ear) and can recline.
I agree with Elk. I do not recline or use a high back chair, and do not suffer fatigue. I have grown to love my leather swivel chair, non swivels feel restricting.
I sawed off the “headrest” from my pricy leather listening chair, as it had obvious sonic effects in the baritone range. It now stops at the shoulder level.
Previously, I was using a Lafuma poolside type of lounge chair, which was made of open mesh material, but I became tired of having my legs propped up.
My audio neurosis stops before I deal with my chair. If I were to worry about such things, I would worry more about the resonances in my half full beer can… so just in case, I make sure to never have one half full.
My listening couch is smooth leather and sits just below my shoulders on the back support. I can certainly understand the concern with high back chairs made of reflective material and its impact on sound reflections. I am fine without a head rest and if you think about your college days, we sat in the most uncomfortable seats for hours on end but didn’t give much thought to it. I don’t need an ultra cushy, reclining, tall back seat to sit comfortably enough to enjoy my music.
I prefer a seat that is not too comfortable as it contributes to pre-mature sleepiness… My pseudo-comfortable chair forces me to stand up from time to time to get the blood flowing and not fall asleep at my music.
My sofa is also smooth leather 6 in above shoulder…Fleece blanket draped over back helps greatly. Seat reflections are one of those things you do notice until you get rid of them.
THE classic listening chair (with ottoman). I am envious. Comfort, some sound absorption,
and no obstruction behind your head is key. Easy access to a good scotch (Lagavulin) is a
must.