Room Acoustics overkill or worse?

Would acoustically treating the ENTIRE back wall behind the speakers be overkill? This is mainly for aesthetic reasons. What I would like to do is to break up the back wall into 9 4’x3’x3” (WxHxD) modules and treat with Jon Risch’s design but flush with the wall. I have some questions regarding materials:

1. Can one substitute the fiberglass with poly bat entirely
2. Can anyone tell me if it’s a bad idea to use 1”, 40 grade foam sheet or a 1” coir sheet rather than the rockwool panel for the back.
3. Instead of burlap can I use raw silk. (wife’s suggestion)

For now I just have foam in different densities stacked behind the speaker (total thickness about 3”) and it made a huge difference. I also ‘stole’ 4 of my wife’s cushions and stuffed them with poly fill and have those in the corner which improved things even further. I would be happy if I got the same effect from the above design.

Thanks in advance for any comments/suggestions.