I've seen some home theatre rooms with tiered seating and it does look very much like a home cinema. But, it obviously means that the room can ONLY be used as a home cinema, so you're stuck if you ever wanted to turn it into a guest bedroom, home office, etc. If you love the experience of going to the movies and you want to replicate that at home, then go with the tiered seating. With your room size, I think you could only have two tiers as you don't want them to be too close to the TV.

Hi amaliar, still a bit hard to work out even with the plan and your pictures, but I would reverse the areas, make the current sitting area, near the fireplace, the dining room and make the dining room the sitting area. In the dining room run the table across and exactly centred in front of the fireplace, not the skinny end of the table in front. This would give the dining table the slightly elevated display look which would look lovely when your table is fully set, with candles and or flowers. You could back the L shaped lounge up against and along the outside wall which adjoins the deck, I would have the L section slightly extend across the other room which would be actually behind the lounge/couch, this room on the plan is at the end of the deck, this would allow you to put one or two leather chairs and a small sidetable or lamp table to create a seperate reading area in that back area, it would also allow you to place a tall lamp behind and/or a standard cantilevered lamp over the L shaped lounge, which would look nice (example photos below). By running the lounge this way it would not have it's back to the dining room, it would make the entertaining space open so that some guests could utilise some of the dining chairs by turning them around and face other guests who may be sitting on the lounge, with a lovely big rich rug in front of the lounge/couch. It would also allow good flow for walking through the rooms, would make the rooms look larger and not cut off. Good luck.

unless there's a good or bad view you wish to highlight or obscure the tall building casts a much longer shadow which can be quite unpleasant in cold weather my suggestion would be to drop the floor with steps in the games room (with an observation "window" from the kitchen) while keeping the same roof shape for the games room and alfresco (the very high ceiling in the games room could make a loft for the kids) and then lower the roof for the bathroom and bedrooms OR if overshadowing is not a problem, change the hall windows to horizontal highlights to preserve privacy and maybe add a deck off bed 4 for an emergency exit

I would talk to your pool builder about the pool detail. They are the experts.