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Movies should be treated as a luxury commodity, meant to invoke feelings and thoughts that otherwise would have been left dormant and untouched. From comedies that bring you joy to sci-fi thrillers that keep you up at night, movies obtain their value by how successful they can engage their audience. While much of this is dependent upon the movie itself, where you experience it can play a vital role in your idea of its success. Comfort and affordability underscore the movie-at-home scenario, but these things do little to enhance the primary purpose of the movie. Where that sense of feeling and connection to the movie are important to the person watching it, the movie theater will always offer the most superior experience.
A substantial difference between watching a movie at home and in the theater is the environment itself. When you're at home, you're surrounded by familiarity and distraction. You give yourself permission to be interrupted by normal day-to-day activities, such as the dog or your cellphone. In the theater, you don't allow yourself such freedoms. Though you're also provided more control over your environment when you're at home, there is something captivating about being in the movie theater.
It is difficult to reproduce the audiovisual characteristics of a theater. Movie theaters, by definition, place all of their emphasis on the movie experience as a whole, and thus do well to exemplify the movie with excellent accoustics and a projection screen that forces you to ignore all other visual distractions. The home, on the other hand, is not constructed for enhancing the accoustics of a movie. What the home excells in is based not on an enrichment of the movie experience, but of the personal preferences of the movie watcher.
When you watch a movie in the theater, it's an entire event. You may need to find a babysitter, drive in traffic, find a parking spot—all avoidable activities when you're at home.