Definitely backwards. I am guessing that is knock down construction, and the arms were just flip-flopped upon assembly. I am kind of surprised that the frame attachment is symmetrical enough to do that? Otherwise, it must be as Spanky has described it.
Anyways, it reminds me of a recliner I recently saw, Soren Ladefoged for SLMobler. does not seem they made a companion couch, however, if you Google this chair you can see how the arms were likely meant to be attached.
zephyr, i don't think it's even knockdown. I've upholstered a bunch of different chairs similar to this, where the chair part was a separate unit, usually two parts bolted together after upholstering then popped into the frame and secured. I remember putting one in backwards and noticing how the back was too upright, which you can kind of see in this photo (would be more obvious in a photo taken squarely of the side of the sofa, level with it).
Also, the back legs on lounge chairs & sofas are nearly always angled more sharply to the floor than are the front legs. It's harder to see in these photos but it's there--you kind of have to interpret what you're seeing a bit, allow for lens distortion, camera angle, etc.
In most sofas or chairs the backrest would be attached to the armrest for structural reasons. In this case it is not, which allows the whole thing to assembled backwards I guess. The exception to this rule is the recliner which obviously needs the backrest free to recline. So this sofa is built like a recliner, which brings the obvious question: is it a reclining sofa? Or perhaps a daybed? And if it does not currently recline, perhaps the hardware broke and it then stripped out and the backrest fixed in one position.
It's too short to be a daybed, unless there are daybeds that are under 6' long. The one above looks to be barely 6 feet, if even that wide. (Just going by three approximately 22" wide sections on the seat)
The more obvious clue is that the arms are very narrow where one's elbow would rest, and wide a the other end. Yes, there are lots of chairs and sofas with really narrow arm rests but most of those are narrow their whole length, not just at the elbow.
What happened to the OP? Did we scare him or her off with our urgent discussion?!
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