The value of a theater is negative for me, it's a miserable experience. The volume is always too loud, you have to sit through ads, the seats are gross, people are loud and obnoxious, and you have to travel to the place. And you have to pay quite a bit of extra money for the privilege of this awfulness.

The only reason to use one is if your setup at home is very bad for multiple watchers, then you can go with friends... but even that sucks.