I agree. I had a very comfortable armchair with a high back. Not good in terms of sound.
And I was able to prove that with measurements. A good measured value is the
IACC (Interaural Coherence Coefficient). The IACC values allow conclusions to be drawn about the quality of the stereo image.
In the meantime I changed the listening room and the old chair moved with me. With the high backrest I lost about 10% IACC10 (incoming sound in the first 10ms). The new chair brought more seating comfort despite the lack of a headrest.
With the new chair, the IACC10 achieved a fantastic 95%.