Did some measuring tonight to figure out view distances and monitor distance. Using my own LCD TV, I figured that a 1.2x diagonal multiplier is a minimum comfortable distance for gaming on an LCD. So for a 27 inch monitor that's 32 inches. And a 32 inch monitor, that's 38 1/2 inches. That's pretty close to the 90 cm distance you mention apfelanni (90cm = 35 1/2 inches).
Using an old 2P CP I had lying around, I set up a mockup to determine actual view distances. Without going into all the details, I found that for a 32 inch viewing distance (for 1P or 2P position), I need about 10 inches of space between the base of the monitor stand and the back of the CP. For 38 inches, I need about 16 inches of gap. Which is an equivilant gap to the depth of the CP to begin with.
Bottom line is I think a 32 inch TV is going to be unfeasible for what I want: something that doesn't take up too much room. In contrast, a 27 inch screen is probably going to be ideal. So I'm going to keep designing with that in mind.
As an aside, I tested the same configuration seated. Sitting down in a slightly leaned back position almost instantly adds an extra 6 inches or so of viewing distance. Which again confirms why Vewlix cabs are for sitting.