Tonio,
understand - there is no such animal as the "38% rule" - it is not a rule - it is a suggested starting point only - it is intended to give put you in the ball park of where your sweet spot will be- but once there it is up to you to make the effort to do extensive testing to find the actual sweet spot - which would include testing multiple speaker locations as well as the locations for your ears.
The 38% location was a suggestion made by studio designer (who I believe we can now refer to as "world renowned" seeing as he is designing studios in Europe as well as the States) Wes Lachot - who has made it quite clear that this was never intended to be viewed as a rule.
Just telling you this so you can keep the proper perspective......
Rod