With more or less omnidirectional loudspeakers toe-in does not matter much. You might change reflective patterns a little but that is all. With directional loudspeakers it is a totally different ball game. The idea is to cover the listening area with both channels and minimize reflections thus toe-in becomes very important for controlling room reflection. These are speakers like horns and dipoles of one sort or another. Even with room treatment, you will never get the image out of an omnidirectional speaker to match that of a speaker with controlled directionality.
Speaker Placement and Toe-In
I just spent hours moving my Sopra 2’s with them sitting on the Townshend’s podiums #3. I kept intense measurements. My speakers are 115" from the woofer center to the other speaker woofer. I am sitting at that same distance from the L&R speakers’ middle centerline. They are 37" from the sidewalls to the sidewalls of the speaker.
I used one of those air bladder wedges that are used for lifting car doors and lifted each leg individually of the Townshend podium just enough to slide a furniture mover/disc under each leg.
What I found is that I prefer no Toe-In. That is, I prefer the speakers straight out into the room.
At least at this moment I am content.
ozzy