Just a nit-pick here... A swivel/tilt mount doesn't (can't) alter the "viewing" angle. It's basic geometry. You would need an articulated arm that could physically change the height of the TV. Otherwise, while you may change the angle of the screen and therefore affect how perpendicular it is to your sight line, when sitting down you will always have to look up with head tilted at the same angle to see the TV. Angling the screen isn't changing the triangle created between your face, the wall directly across from it and the height up from there to the TV.
Yeah, that's pretty much what I was saying. With a swiveling/rotating mount, you won't be off-axis from the screen, but the screen is off-axis from you. The result is that you're looking higher than you're supposed to.
I dislike the setup myself, but some have no choice. In this situation, the mantle isn't anywhere near as high as you normally see because there is no mantle. The hearth is right at floor level, so the top of the firebox is only about three feet off the ground. The TV can be placed anywhere above that.
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