You are right in that there is no magic recommendation that fits all, or even most, speakers. The effects of toe in are one of the more easily identifiable sounds that are room and system dependent. Two of the most apparent results are clarity (or lack there of) brightness (or the lack there of) and soundstaging. Unless the manufacturer recommends to the contrary, and assuming you have dynamic speakers, point the speakers so that the axis crosses just behind you head and then toe them out gradually until they are pointed straight ahead. The further out you go from the starting point you will probably reduce brightness, widen the soundstage, and when you start to lose precision imaging stop toe them back in an inch or so and relax and listen for a while. This will not work for panel speakers - just point them right at you for starters. If your walls are too close to the speakers you can start with the speakers crossed right in front of you and then continue to turn them inwards. This is the inverse process to the lst recommendation and, believe it or not, can work very well and can actually allow you some fair imaging when listening well to the left or right of the sweet spot.
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