Looks like S. Korea did this a few years ago.
When movie theaters began rolling out reserved seating and reclining chairs people flocked to the theaters for the comfort of home, and now there's a cinema in Switzerland that's taking comfort to another level. Cinema Pathé in Switzerland has opened a "VIP Bedroom" screen complete with double beds, free food, and a nightstand instead of seats. If that's not enough the room also had double sofas, and if you want to take the kids they have their own film room complete with a ball pit, bean bags, and a slide just in case you don't want to take the stairs. If you're worried about hygiene, don't, managers at the theater say that linens are changed and the areas are cleaned after each film. And if you're wondering how much a ticket would cost at a cinema like this it's not too bad. An adult ticket is $48.50 and a kid's ticket is $14. Do you think you would stay awake for the movie? What would you like to see happen for comfort inside a movie theater?