Furniture is the main part in the home, office and at many places. It is available in different styles and varieties such as leather,wooden etc. Leather furniture is costly but gives great comfort and is best suitable in theaters.
If you are asking for a home theater seating, then I think that leather seats would be a good idea. This would help a person relax and enjoy a movie or a sporting event. However, I would like to bring to your notice that you may have to spend some time in proper maintenance of such seating arrangements. Overall a lovely idea to include leather seats in such a seating arrangement at home.