In a couple of weeks I’ll be settling in for three hours or so of Avengers at our local cinema.
This sort of research from Popular Science might help in staying comfortable.
We don’t have an imax option, but the seating layout in the three rooms here are different so some thought is helpful.
I’m not sure if toilet breaks enter into these calculations, so your currency may vary.
The front row is where the tardy are relegated, where those who have yet to master the chicanery of pre-orders and reserved seating must be exiled.
There is no question that they are the worst seats in any house. The existence of a worst, then, must suggest its opposite: The ideal seat.
The perfect focal point that maximizes your visual and aural experience. Does it exist?
Of course, if this article were about churches, it would be a lot shorter: back row, aisle seat, reasonably close to exit – but not in cold draft.
mgpcpastor's blog 
SATDEE ARVO was Matinee Time at Ballarat’s Britannia. The audience was nearly all male, 8 to 11 years old, whose ideal seating was in rows of peers, ANYWHERE. Early teens, they few, they happy few, they band of brothers, sat like all-surveying seabirds high in the back row, keeping their cigarette smoke out of the projectors’ all-betraying beams, leading the catcalls, stamping and wolf-whistles, our protest at the intrusion of the kissing and related floozery that ruined many a movie.
It was the Wynnum Imperial for me.