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.