I use a 4k 43" Dell monitor without scaling. I just measured and my "eyeball to glass" distance is 30 inches. Works great and gives me the real estate of about 4 smaller screens.

I have the same setup, no resolution scaling on macOS. And also, like the parent you replied to, sit about 70 cm (28 inches) from my display.

It's so big that I actually don't sit in the middle but to the left of the display. I use the right of the display as a second monitor.

As an aside, I have the Philips Momentum (model 436M6VBPAB) which is sold as a monitor but can double as a TV. It has HDR, which is very nice in a light office. I suspect it is no longer produced in any significant quantities. The price has been going up.

I'd be curious about that too, once I sat in front of a 30" monitor and really hated it due to proximity (60-80cm) and size. A single 27" @4k is the sweet spot for me.

Currently around 70cm due to the size of my desk, but I'd like to eventually move back to something around 120 eventually, as that's what provides maximal comfort.

I have the exact same setup as you (samsung 55) and my monitor is 76 cm from the front of my desk.

Are you saying it's a 55" display?