It certainly changes the critical part of the reflection point, not only on the side walls but on the ceiling and the floor as well. Not a small thing, BTW, but often overlooked.
Remember when you are thinking about side wall reflections that the 'balance' of the radiation pattern is critical. Often the signal is hot on axis and more balanced off axis. Those speakers sound best either pointed straight ahead or having the axis cross in an identical degree of angle beyond the listening position. Only with the latter you will also minimize side wall reflection induced distortion, and lose some of the sense of artificially (room) created sound stage which relies on the side wall reflections for its presence. You might gain a very defined, pin point image, at least to the extent that your speakers allow.
With typical dynamic speakers in a small to medium size room I've found having the axis cross in front of the listeners head, to some degree, is preferable. Of course that is my sonic preference.
Remember when you are thinking about side wall reflections that the 'balance' of the radiation pattern is critical. Often the signal is hot on axis and more balanced off axis. Those speakers sound best either pointed straight ahead or having the axis cross in an identical degree of angle beyond the listening position. Only with the latter you will also minimize side wall reflection induced distortion, and lose some of the sense of artificially (room) created sound stage which relies on the side wall reflections for its presence. You might gain a very defined, pin point image, at least to the extent that your speakers allow.
With typical dynamic speakers in a small to medium size room I've found having the axis cross in front of the listeners head, to some degree, is preferable. Of course that is my sonic preference.