Yes, the sound varies from seat to seat in the concert hall, all of them.
Here at Verizon Hall in Philly, a friend once gave me his tickets in the side of the 2nd Balcony, in boxes right at the rail about halfway back. The Philadelphia Orchestra was playing Stravinsky's Pulchinella Suite and other works. Due to the unusual cello-like shape of those balcony seating areas, and the low, solid wall below the balcony rail, only the far half of the orchestra was visible sitting back - violins, horns and half the wodwinds and trumpets, but not violas, cellos, basses, trombones, etc. Leaning forward, elbows on the rail, I could see and, more importantly, hear the entire ensemble unubstructed. Needless to say, the sound was way, way more enjoyable leaning forward. Yes, I could hear everything with an entirely different emphasis and tonality leaning back, but it was absolutely no pleasure by comparison to leaning forward, believe me. My regular subscription seats, incidentally, after trying many other seating areas, some much more expensive, is on the Main Floor Orchestra area about 2/3's back with unobstructed views of all the performers and no balcony overhang. Not bad at all for about $60/seat, a great, great entertainment bargain if ever there was one.
But, good recordings avoid all this by recording from the perspective of one of the best unobstructed center seats, of course.
To my discerning ears, I CAN adapt to the sound available within reason. But, why should I want to when there is something obviously better, like just leaning forward in the above? Or, by just turning on bass EQ below Schroeder. Or, to my ears, discretely recorded Mch sound.
I would also cite a different example. John Atkinson of Stereophile made a presumably all out, high end stereo recording with Steven Silverman of all the Beethoven Piano Sonatas in someone's home on his Stereophile label. The recording space was larger than typical for a home, but still far smaller than a typical concert venue.
https://www.stereophile.com/musicrecordings/298/index.html
I have the boxed set. My opinions: generally undistinguished performances with mediocre sound. One hears an unpleasant room acoustic in all of them that one does not encounter live in a halfway decent concert venue or on most other piano recordings. I have no doubt JA tried hard to position the mics as best he could for the recording. But, it is not my favorite, by any means.
The point of all this is there is a substantial difference between large concert venue acoustics and also between those and typically smaller home listening room acoustics. God help us, we do not want to be subjected to recordings made in someone's home or private listening room. Live classical concert goers, like me, distinctly prefer recordings made without the obvious "small room" colorations. And, in playback of concert recordings recorded in live venues, some of us distinctly prefer minimizing, albeit imperfectly but as much as possible, the negative contribution of our typically small listening rooms in favor of hearing, as much as possible, the acoustic of the large, live recording space.
Believing that small room colorations simply disappear as a result of adaptation or familiarity is purely wishful thinking in my view.