Would this be an accurate description of the effects of toe-in? From http://www.acousticfrontiers.com/speaker-off-axis-understanding-the-effect-of-speaker-toe-in/
When you toe-in a loudspeaker you are altering:
- The tonal balance of the direct sound – more toe-in equals more high frequency energy since tweeters becoming directional at higher frequencies.
- The level of the lateral side wall reflection
- The relationship between the direct and early reflected sounds. More toe-in minimizes the effect of reflections because the reflections are lower in level. Note the more toe-in the more spectral dissimilarity between the direct and reflected sound.