Thanks to Duke for the extensive consideration of my question and references.
I think a cornerstone of your commentary (best read when interleaved with my original post) is your understanding that the delays in small rooms, with speakers moved away from walls, are sufficient to create a perceptual impression of more depth. That is not in accordance with my reading of Toole.
I think Toole is clear enough that small rooms (ie domestic listening rooms) are manifestly inadequate for that task, and cannot do anything but get in the way. Close to walls or distant, same-same. The delay thresholds for depth perception are much longer than domestic rooms can do.
cheers
I AGREE WITH YOU that the delays in small rooms are INSUFFICIENT to create the perceptual impression of significant depth!
BUT those delays CAN BE sufficient to enable the spatial cues ALREADY ON THE RECORDING to effectively convey the recording's impression of depth. That's why they are worth the trouble, in my opinion.