This is obvious, right? The perfect gaming environment is at your house, but where all your gaming friends love to cook and bring food over, and one of your friends loves to do the dishes afterwards! You have a table and comfy chairs– perhaps even sofas– and you definitely have some control over the music and lighting in the room, perhaps through a remote control so you don’t have to break stride to change playlists or mood lighting.
Otherwise, the perfect gaming environment is the one where you have players who don’t suck and who show up every session without bitching about how far they had to drive.