In nearfield listening, dependent of the mikes engineering process on the audio record, image is between my speakers with a depth that extend beyond the wall (my speakers are at 10 inches of a wall with one almost touching a column(not ideal)...In regular distance listening the image float forward and with a depth, and sometimes sit at the exterior of the speakers and not only forward toward me...the rules is simple: speakers must disappear behind 3-d music...Then, nor a line neither an arc, but a 3-d sphere for each instrument in an all enveloping sphere behind my wall...
With my headphone the depth also is 3 d with each instrument in his 3-d space...They are so good that I prefer almost listening with them...Normally I prefer speakers to headphones...
Exept for the naturalness of the musical timbre of voices and instrument, I valued more imaging, and 3-d holographic... It takes me 5 trying experiment and purchase with headphones to discover only one to my total satisfaction and it was the one that cost the least money, then beware before buying... I owns 2 Stax. one hidfiman he 400, Akg 340 and AKG 701... My best was for sure the 60 bucks new Fostex TH 7 b...Modified and tweaked it best them all others on almost all counts...
I know now that money dont buy you necessarily the best audiophile system possible for the price, but tweaks will, cleaning methods for resonance, room treatment, controls of noise levels are paramount and imperative with any audio gear at any price, and acoustic controls of the room...