Home theaters are not as good as a THX theater yet. You'd have to spend at least 100K to set up something as nice - and have the space to do it properly.
I think you can get away a lot cheaper. I have THX, 120" screen, and leather couches. Plus I can pause it and have a cockatil and a cigar if I want to.
The technology moves so fast that you can do an excellent home theater for a lot less than $100K. $10-25K is closer imo and it gets cheaper every year.