You are right that planers need some reflection in the rear and quite often the rear wall design is very different than that for dynamic drivers, but beyond that your question is way too open ended. All rooms need a combination of absorption and diffusion and reflective surfaces. Specifically what they need and where it is needed depends on room size, speaker type, listening preferences, budget, aesthetics, geometry--well I think you get the point. We design rooms and no two are alike because there are so many variables. There is a tutorial on our website called the listening room. It should give you some ideas and help with some of the fundamentals of acoustical treatment and issues.
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