Me neither. Both angle to listener and angle to side wall may influence overall sound somewhat differently, and they are also somewhat independent based on width of stereo triangle and distance to listener. A single angular specification by itself doesn't give you the full picture.
Personally I think of it in terms of whether the listening axes cross at LP, in front or behind. So a speaker is toed-in if it (ie the listening axis) isn't perpendicular to the (presumed flat) front wall. For an equilateral listening triangle with LP at the apex the speaker will be angled 45º to the front wall and 0º to the listener. For my setup, with the speakers a little wider, the angle (of speaker axis to front wall) is greater, but still 0º to the listener. I consider that to be toe-n, not straight ahead.
But just as you say, when others reckon the speakers are toed-in 10º I don't know if they mean vs the front wall or versus the axis to the LP.