The reason the cinema screens are high up is because otherwise the seating area would have to be steeper, thus needing a lot more height for the entire theatre room. Otherwise you couldn't see anything because of the people in front of you.
From an ergonomic point of view, needing to tilt your head back is bad. If you can avoid that, by all means install the TV simply the way you like the best! Your furniture will affect that as well - if you want to sit in a recliner or a lazy sofa, the TV probably can be higher. My preference is at most at the level of the natural eye sight, rather a bit below it.