I havent been to a theater in a long time. However, I will agree that there are certain films that are better for the big screen. Any film relying heavily on the visual element will be best in IMAX/3D. The vision aspect of films is still outside of the typical consumer reach as far as bringing it in home. However, it is coming closer as the cost of projectors/screens continues to drop. The audio aspect is much more obtainable for the consumer. My ‘theater’ is set to THX level standards, which is what most theaters use. As Dolby Atmos gets rolled out, this may become another feature to bring people into the theater. But you can get fairly close to the theater sound for under $1500.
The real reason that I do not appreciate the theater is the other patrons. I dont know if Im just too picky, but I always seem to be seated next to the talker/loud popcorn eater/texter/ person who pees too much. It really takes away from my experience. At home, I can lay on the couch, drink as many beers as I want, and not have to worry about anything other than the movie.