Grimm Audio recommends for their great engineered loudspeakers (also by Bruno Putzeys) 45° toe-in in front of the listener and setup them like that in audio shows and give a third interesting reason why:
The LS1 cabinet is wider than usual, so the effect of turning the loudspeaker around its
vertical axis is larger than you would expect. We can use this to our advantage since the
off-axis response of the LS1 is extremely even. The LS1 sounds just as good slightly
off-axis as on-axis. In the classic arrangement the loudspeaker faces the listener. The
angle of the loudspeakers relative to the wall behind them is 30 degrees. The superb
off-axis performance of the LS1 offers an alternative setup where both loudspeakers are
turned slightly further inward, or „toe in“. We advice an angle to the wall of 45 degrees.
The listener then sits at 15 degrees off-axis of the loudspeakers.
This setup has three advantages:
1. For seats left or right of the sweet spot, the stereo image is better preserved. The
reason is that for a left seat the sound of the left loudspeaker will reach the ear more
early. This causes a shift to the left in the stereo image. But at the same time, the listener
is more on-axis of the right speaker and more off-axis of the left speaker. The right
loudspeaker therefore becomes slightly louder and the image shifts to the right again.
It is not perfect, but the net effect is a wider area to enjoy a nice stereo image.
2. The reflection of the left loudspeakers‘ sound to the left wall and vice versa becomes
attenuated a bit. Since this reflection path is usually relatively short, it needs to be
attenuated to not interfere with the stereo image. An easy trick to check if this reflection
is too loud is to listen to a mono sound on one loudspeaker only. Close your eyes and
point in the direction of the sound. Now open your eyes again and look at your finger. If
it is pointing towards the center of the loudspeaker everything is fine. If you point a little
bit off-center in the direction of the wall, the reflection is too loud. If turning the LS1‘s
toe-in does not cure the problem, you will need to apply acoustic absorption at the reflective
spots. Mark that by turning the left LS1 like this, its reflection to the right wall will
become louder. Usually this is not a problem because this reflection comes later. Psycho
acoustics says it can even help to extract the ‚ambience‘ information from the recording.
3. It offers a lower distortion. All drivers suffer from a distortion called ‚cone break up‘.
The Seas woofer we selected has a very high break up frequency of 4 kHz. This is far
above the cross-over frequency of 1.5 kHz so the in band sound is not affected by it.
A loudspeaker however is never free of distortion. The third harmonic of 1kHz is at 4 kHz
and this distortion component will be amplified a bit by the cone break up. Since 4 kHz is
a very high frequency for a large woofer, it is radiated as a narrow beam. We measured a
significant drop in distortion around 4 k
Source:
https://www.grimmaudio.com/site/assets/files/1079/ls1_manual_en_v2_1.pdf
Unfortunately I cannot get used to the look of highly toed in loudspeaskers myself though.