Since the human eye can only see 1/60th of a degree of resolution, there is a limit to what we can process. The difference between 720 P. and 1080 P. is the difference between sitting at 1.57 times the screen width and 1.78 times the screen width. Sitting any closer than about twice the width of the screen increases fatigue and decreases the overall enjoyment of watching TV. For instance if you pick a 55 inch television it will be about 50 inches wide. That means you need to sit at 100 inches for normal television watching.