I'll make the point for you. I know, as a theoretical point it has dimension zero, no extent, and so cannot be seen, hence cannot be understoodThe pretty common definition is simply that ...
When that is how the term is used, I'm not sure I see the point (hehe) of trying to come up with a theoretical one that no one will adhere to.
In ernest, the wording is sloppy, and so missleads people every other day, as we see here in all glory.
A 'point source' in audio babble is an arrangement of speakers that doesn't exhibit a certain problem. What problem?




Hint: it is not general directivity - not.




Sorry for relating that fancy floppy term to actual acoustical (!) properties, and speaking of problems to be solved. Rest assured, no problem.