Here are the photos of the couch. Do you understand my concern about the skirt and the possibility of the sound being muffled? I placed the boards against the fabric in order to push the fabric against the frame. You should be able to see the outline of the frame crossmembers. The frame boards are 3" wide and the space behind is hollow. The couch spring support for the cushions sits on top of this frame. The legs are 5 1/2" high, which gives a total height of the space under the couch, of 8 1/2". I would not want any enclosure to be more than 7" high, including feet, in order to account for any sag in the couch when somebody sits down. I don't know any football linebackers, so I don't expect anyone of more than average gravitational pull to sit on it.
I can confirm the 60" width and the depth can actually 26".
I was looking at the JL website yesterday and they have a tutorial which provides a formula for calculating port dimensions. I couldn't figure it out though...
Besides, it would probably be much easier to figure out by using WinISD. I haven't had time to play with that program yet, but I will when I get a chance - looks interesting.
If we come to the conclusion that this design is doable, I can cut away the fabric under the couch, so that it doesn't become compressed against the sub enclosure.