I use different corrections for laptop at about 18-28" and reading in an armchair at 15-23" -ish. It's really not a big difference in distance!! - and still very noticeable.

It's not for avoiding outright headaches (I don't get vision headaches) but it's clearly more comfortable. It's quite possible that what's pleasant is in part the change of pace - but it is also better adapted for sharpness.