I find the "not quite horizontal" position of the EP quite comfortable and I also like to sit during observing sessions. More important then the EP in my opinion is what you are sitting on, I have a stool and a garden chair, depending on how high I'm observing determines which I'll sit on, mostly on the stool. Because of the angle of the EP, I can lean down, rest my elbows on my knees and still comfortably look into the EP, don't know if that would be as comfortable if the EP was horizontal.
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