There are no 'regular viewing distances' anymore, any guidelines were long ago thrown out of window. Some want to have cinema at home, some want a tiny screen in kitchen or bedroom, some want (or can only afford) something in between.

Just do what works for you. But with lets say 'cinema experience' distance:size ratio you definitely can see the difference. I could clearly see it on Netflix 4k on tiny 55" 4k screen from maybe 2-2.5m.

But of course after 1-2 minutes it becomes meaningless difference and your brain blends it, what you should focus is not seeing big banding pixels due to low bad compression in very dynamic scenes.