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I'm at around 2.5 with a 46" - I don't find it too large. In fact if FNB have their deal again I'll get looking at a UA55F6400 - and I need to buy outright, I'll get the 50" Bravia at the same price
That said I also wear glasses
Although check this out
http://en.wikipedia.org/wiki/Optimum_HDTV_viewing_distance
Seems I'm correct in my sitting positions and distance
46inch definitely if you value your eyes. I have a TV at about the same distance from my couch and sometimes it feels like the 46 is too big. I also can't watch sport on there, gives me a headache. My wife is perfectly fine watching it though, but she wears glasses, whereas my eye site is still decent.