An issue is there's upscaling and there's upscaling. There's no standard way albeit common approaches and certainly no standard source material to evaluate it. Back in the late 2000s I was working with upscaling for military use and it's quite surprising what you can achieve but very hard to usefully deploy those methods for broadcast or film material where a constant moving image is what is wanted
Oh and a % of HD broadcast material has already been upscaled before it reaches your house so trying to usefully upscale it to 4k quality is at best going to be fraught and worse could introduce visible false artefacts
As for cinema display IIRC they have a slightly better spec of 4k than TVs but in any event it all comes down to milliradians as perceived by the eye. I'd guess (don't know) that it's very similar between a Cinema screen from row R than a TV screen from across your living room to a 50 inch TV.
[/geek mode]