This is a good question and honestly one I’m not sure I know how to answer. It will vary in every circumstance.
If you’re sitting under a vent in the ceiling you’re going to want it cooler or warmer depending on time of year because you’re always getting blasted with air.
Be it hot or cold. I would have to say somewhere around 70 in the summer for a comfort level and dehumidification purposes and 68-ish in the winter. You don’t want anyone falling asleep!