Contrary to popular preference, I prefer seats closer to the screen and to the center of the row.
Middle seat of the 5th to 10th row from the front gives me holistic experience.
Screens are smaller today (multiplex effect) and majority speakers are placed behind the screen. So a closer to screen gives a panoramic view and louder (not better) sound. These seats also fill towards the last and hence available easily.
If you were to go to a movie where front rows are free, try switching to one of the front rows after interval, to get what I mean.
Atmos, 7.1 and all are ok, but the front seats always gives louder and more impactful sound in my experience. Pvr, inox etc inclusive..