Since 'first reflection points' was raised here and recently on one of the FB ML fans groups, I will post my thoughts here, so they persist longer than the nanosecond they last on FB.
Given the line-source radiating pattern of the ESL, coupled with the fact we toe-in the speakers, the sound coming off the front of the panel will not interact with the immediate, closest sidewall. So all the traditional advice regarding determining and treating those points is irrelevant (as it relates to the front wave).
Rember, the 'traditional' advice is regarding monopole point-source speakers, and our ESLs are line-source dipoles, with radically different radiating patterns. And thus, radically different treatment needs.
On any dipole speaker, the first (meaning shortest path) reflection point is the wall directly behind the speaker, and the second reflection point derives from the first and will be the side wall to the outside of the speaker.
Since a dipole radiates 100% as much energy from the speaker's rear as it does from the front, it is critical to understand where that energy is directed and where it reflects back into the listening area.
Managing that path is the difference between a muddled mess and a satisfying soundstage.
I've written about this before, but the summary is that room size, placement, treatments (or lack thereof), and many variables make a single recommendation near-impossible to make.
While I set up my room with a ton (literally) of absorption and other treatments, I did so to achieve a very focused multichannel immersive sound field.
But one can set up a very satisfying system with minimal treatments IF the room and placement allow. So as long as the rear-wave paths are delayed enough and attenuated enough (by distance vs absorption), and the listener is well away from room boundaries and not in any major nulls. But from 18 years following ESL deployments, shared here and on the web, rooms like that are extremely rare.
That rarity in naturally good rooms for ESL is why many of us turn to various forms of acoustic treatments (and some room correction as well) to manage the soundfields to achieve results we can be pleased with.