We had some "brainstorming" in the Steam-forums over the weekend.
A good idea resulted - i exclude it here
a use for chairs, simple, straight, equal to bed-rules:
dwarves like to have a chairs for eating
( no sitting animation required - do not eat chairs

)
A valid chair has to be placed next to a table inside the shelter.
If a dwarf goes to eat and there is a free chair for him then he will put his pillow onto the seat as dwarves do with their bundle next to the bed.
Then he will eat as usual from all of the tables, no matter where his chair is.
Only:
this dwarf has an own chair inside the shelter, next to a a table. No other conditions.
If a dwarf has a chair then his personal "overtime-satiety-decrement" gets lowered, depending on chairs-quality.
If dwarf has no chair then nothing changes.
= chair upgrades food-quality, dwarves with a good chair need less often food.
Perhaps exclude armchairs & sofas ( no "chair"-property) and add some new luxury chairs with fabrics or leather for the seats
Sofa/armchair-thought:
these could influence the health-regeneration when dwarves idle.