Of course it matters that the theater was paid. Not conclusively, for this scenario and in your opinion, but it does matter.
ISTM that you’re being some combination of dismissive, disingenuous, dogmatic, and/or dickish, particularly as you avoid addressing the proposed scenario. Consider again: someone pays for a movie, is offended/upset by something they see on the screen, walks out, and asks either to be seated at a different movie or to be reimbursed.
For the sake of clarity, and to tilt the situation slightly in my favor, let’s posit the following: (1) the person walked out during the previews (that is, before the movie actually started), (2) the person then asked to be seated at a different movie, and (3) the theater owner agreed but did not adjust the ticket records.
Is there a breach of ethics here? If there is, what is it and to whom does it attach? It’s clear to me that there is, but I’m wondering how you view this. And, furthermore, how you work out the ethical calculus.
1000 bonus points if you also outline how changes to the posited facts affect your ethical determination(s).