An LCD HDTV THEATER at Home for MOVIES . What's Missing?

A good friend of mine just got the deal of a lifetime recently when he bought a spec home from a local builder. Since the housing market got a bit 'gray' lately he was able to shop around and get a great deal on a home to his liking at a price he could live with, only he got a little more. He got a home theater room! HOME THEATER ROOM! You have to be kidding me. Only millionaires and Hollywood types on TV have those! Needless to say I'm a bit jealous of this situation. He even saved enough on the closing to buy an LCD HDTV for his MOVIES. Doesn't anyone use whole words anymore? To finish his room he now has informed me that he needs to get home theater seating to go into his home theater. I said sure, no problem, so long as I had dibs on one of the chairs. Since he is the host he can supply the popcorn! Oh, by the way, what was missing? He has no MOVIES! lol