Speaker location is also heavily based on the room dimensions ... and shape .... although when it comes down to it, just move them around until you're happy with the sound.
I used to spend hours/days/weeks adjusting speaker location to improve the sound. Then ages were spent mass loading the speaker stands, then adjusting the location again .... it was entertaining in a nerdy sorta way.
My neighbour came round to listen to some music/watch some movies, the whole thing kicked ass. And that was with a rated 50 WPC RMS.
Ohms and RMS are only a small part of the equation. A buddy had an Audio Note valve amp years back rated at a coupla watts, running into some Audio Note/Rogers/BBC LS design speakers. Sound was natural, awesome, out of this freakin' world.
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