Is high gain good?
It is easy, and wrong, to jump to the conclusion that a high gain screen must be preferable to a low gain screen. After all, higher reflectivity means a brighter image and a brighter image seems like a good thing, right? The problem is that there are some downsides to higher gain in a home theater environment.
First, as just noted there is a trade-off between gain and viewing angle. A 1.0 gain screen diffuses light evenly in all directions. Thus seating can be placed in a wide viewing angle relative to the screen and all seats will afford a similar viewing experience regardless of the angle of view. With a high gain screen the brightness of the image increases to those seated in the center, and diminishes for those seated at the outside. Furthermore once you move off center axis the relative brightness of various portions of the image can shift quite dramatically. Thus a high gain screen can put limitations on the number of optimum viewing seats you can have in your theater.
Second, a high gain screen does not typically reflect red, green, and blue equally. So it can generate color shifts in the image that are noticeable as you move around the screen viewing it from different angles. Once again, the image looks different to each viewer depending on where they are seated.
Third, any screen with a gain higher than 1.0 has some degree of hotspotting. That is, when viewing the screen from a center position, the middle portion of the image will appear brighter than the edges. On screens under 1.3 gain or so this is not very noticeable, but as gain increases beyond 1.3 it can become a real distraction.
High gain screens have a definite place in the world. In conference rooms and classrooms where you want some lights on and most of the seats can be positioned within the screen's narrow cone of reflectance, high gain screens can be quite effective in boosting image brightness. However, the videophile looking for the optimum image quality in a home theater environment will usually want to opt for a low gain screen.