What is best place to place TV unit in the living room so that it will comfortable to the view?
The way that I solved the "best viewing" dilemma was to purchase a flat screen TV console similar to this one:



The console came with a full tilt and swivel TV mount bracket that attaches to a post on the center back of the console. The TV in turn mounts to the bracket.

Placing the unit in a corner like shown below allows for a great variety of furniture arrangement and the swivel mechanism allows the TV to be rotated slightly to favor a certain viewing direction if needed.



The center shelf of the console works very well for placement of a sound bar and the lower shelf can accommodate video player and cable box if required.

Best things of all. No hacking of the walls and the console can be moved and easily adapted should you ever decide to step up to a larger sized screen.