Who is for diffusing, who’s for absorbing and who is for doing nothing with 1st reflections? But more important: why?
I suggest dodging the early reflections if possible. With speakers like the M2, this can be done with aggressive toe-in so the speaker axes criss-cross in front of the center sweet spot, such that the first significant lateral reflection is the long across-the-room bounce off the opposite wall.
With more conventional speakers, this can be done by setting them up along a diagonal, such that an early same-side-wall reflection is geometrically impossible at the listening position.
Or if budget allows, keep the normal orientation but create angled surfaces at the first sidewall reflection zones which redirect the first reflections away from the sweet spot area. Recording studios often use this technique.
If the choice is between diffusion and absorption, I lean towards diffusion but am open to changing my mind. Here are the issues I have with absorption:
1) Energy which is absorbed cannot come back as beneficial later-arrival reflections;
2) Absorbers attenuate not just those first reflections but all subsequent ones which strike them; and
3) If the absorption isn't broadband (which is expensive to do), it is altering (dulling) the spectral balance of the reflections, in addition to reducing their level.
Remember, there is not an ounce of research using controlled listening to back the claimed benefits of RFZ and all the similar control room schemes cooked up in 1960s and 1970s.
The basic concept of avoiding early reflections while encouraging later ones apparently has anecdotal support from a qualified source.
In 1975 Floyd Toole had a house built with home audio in mind. In the smaller of his two listening rooms he used a diagonal arrangement. Toole explains:
“This was deliberate. I think many people are unaware of the advantages of a diagonal arrangement. There are essentially no sidewall reflections.”
That seems pretty straightforward.
His other listening room was much larger, with a more conventional set-up geometry, and apparently it was his primary classical music listening room. Regarding loudspeaker choice for that room, Toole writes:
“Over the years a parade of loudspeakers went through that room, and all disappointed... Then in 1989, a new loudspeaker came on the scene: the almost omnidirectional, bidirectional-in-phase “bipolar” Mirage M1. They performed well in double-blind listening tests in the small NRCC room, and also in this large one. They simply “became” the orchestra.”
Toole the scientist doesn't wax poetic very often, so that last sentence stands out to me.
It is not evident to me from eyeballing the photo of this room in the 3rd edition of his book that Toole was deliberately minimizing early reflections, but it could be argued that by choosing the bipolar Mirages he was deliberately enhancing the later ones (those arriving more than 10 milliseconds behind the direct sound).
Toole subsequently moved and now uses more conventional wide-pattern Revel speakers, with the right-hand-side first sidewall reflection zone being an opening into another room, and the left-hand-side first sidewall reflection zone being damped with heavy drapes. In other words, there are virtually no early lateral reflections. Writing about this room, Toole reports that “stereo reproduction is very satisfying, but I still employ tasteful upmixing for many recordings to embellish the sense of space.” I agree that sense of space matters to the point of being worth "embellishing", if done well.
So in the first room Toole was geometrically eliminating the first sidewall reflections without using absorption so that energy was still around to contribute as later reflections; in the second room Toole used speakers which intentionally enhance the amount of spectrally-correct later-arriving reflections; and in the third room Toole avoids/absorbs the first sidewall reflections and "embellishes" the later ones. One might see a progression or evolution, with the third room arguably combining the best characteristics of the first two.
Toole's implementation specifics are very different from an oldschool RFZ approach, but there seem to be some conceptual similarities: Minimizing early reflections while enabling (or even "embellishing") later ones.