Given all the discussions recently re diffusion vs. absorption behind the panels, I'd love to see some objective room/speaker acoustic measurements illustrating the effect of toe-in alone! If, as many have stated, you want to MINIMIZE the rear wave reflection, then the "physics" of toe-in makes sense. Like diffusion, it results in a redirected rear wave, that will not "cancel" the front wave. In my room, placing the speakers almost parallel to the wall, resulted in a slightly "disjointed" image, and which Audyssey measured as a "phase" error. As I toed the speakers in, the image "snapped" into focus, and the "phase" error disappeared. Although I don't (as yet) have real measurement tools, the Denon's Audyssey correction graphs give a rough approximation of how much "correction" is necessary to yield a "flat" room/speaker response. Below is the "old" graph (from a couple months ago) vs. the "new" graph after repositioning yesterday with substantial toe-in. In both cases Audyssey is still (appropriately) correcting for "boomy" bass nodes, but in the latter case, less correction is needed in the mids and highs.