If your eyes when seated are around 44 inches (112cn) from the floor, you will have something like an 18 degree vertical viewing angle from your eyeline up to the top of the screen. That's three degrees above the recommended maximum (15 degrees) so you should be OK provided you will be reclined slightly in your seats. It's a little high but not by much. 15 degrees would have the screen around 62cm from the floor.
If your eyes are lower than 112cms when seated then the VVA will be greater and potentially more uncomfortable, depending on how much you recline.
Your horizontal viewing angle for 16:9 is pretty much spot on with THX guidelines for their optimum seating distance (40 degrees).
If you can't have the screen any lower, there's not much you can do, but try it You're well within the maximum allowed which is a VVA of 35 degrees, and where fatigue (neck ache) is guaranteed. For example, THX will not certify a theatre if any seats provide a VVA of greater than 35 degrees.
I had a cuppa and a few minutes so thought why not
VVA is Vertical Viewing Angle - I had mentioned it long hand but didn't capitalise it so I guess it was kinda hidden in my first reply
Like a lot of things, there are standards and guidelines which can make it easier to work things out so you don't have to rely on trial and error. Knowing that a VVA of 15 degrees or less is preferred you just need to calculate what you have to see how it compares.
If you recline then the VVA becomes less and prolonged viewing more comfortable.
To measure the angles you can use a simple right angle triangle calculator, putting in the distance from your eyes to screen and the distance from centre of the screen to the top to get the VVA. Or you can use the calculator here:
That will give you around 21 degrees VVA, but if you're reclined and your resting your head on a pillow, it's unlikely to be a problem. It's usually the neck that will ache after while when looking up, but if your head is being supported by a pillow, that takes the strain from the neck.
Edited: I've just double checked the online calculator by doing it manually, and it still has a bug in it when you input diagonal measures for the screen. Width or height work fine.
I've also compared your proposed set up with mine, and they're very similar - mine is 12.7 degrees, and yours is 13.1. So ignoring the numbers and assuming we watch in a similar way, I'm not having any problems with watching tv so neither should you.
If the height to the top of the tv image (not frame) from the floor is approx 167cms (57 for tv stand, 20cm for centre and 90cm for the tv which is the max dimension I could find for it), and your eyes are approx 100cm from the floor, that will give a vertical viewing angle of 15 degrees. If the image ends up lower than that, the vertical viewing angle will be less - if the ty is approx 84cms tall (looking at the specs with no stand) then the vva will be under 14 degrees.
Having the centre in the cabinet to get the tv 20cm lower will give you a vva of under 11 degrees which will be better.
As you're reclining and looking up that will effectively reduce the viewing angle anyway.
I think you should be fine - your eyes won't be looking at the top of the image most of the time and will be closer to the centre for most content. If you're still concerned, then as you suggested, locating the centre in the cabinet will ensure the tv is as low as it possibly can be.
Mine is a similar set up to yours in terms of height, which is 57cm High for the tv cabinet, and I have the lg65c8 sitting on the stand. So that is 57cm+97cm for the TV with the stand = 154cm to the top of the TV from the floor, and for me its perfect sitting up or leaning back.
yours is 167 - 154 = means only 13cm higher than my set up. You should be fine, lots of people have their TV's mounted above fire places etc. a lot higher than your set up and they seem to get on with it ok. For me the centre of the screen has to be at eye level, if not just put the centre channel speaker in the drawer pointing up.
On a side note try pulling your LR Speakers forward so that the Front of the speaker is in line with the front edge of the Table top - at present a lot of audio is being directed straight into the table top which is not ideal.