I recently gave a presentation at LDI2021 (Live Design International) about "The Relevance of 4K and Beyond" and made some references to ideal viewing distances in relation to different size screens at different resolutions.  That information was largely found through various Google searches and I believe this calculator was the most beneficial in helping me determine that data.  

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If you have any questions regarding my presentation, or would like the slide deck, please feel free to contact me!