I’m with @akg_ca and others here. There’s no correct answer for every situation. I use a lot of toe-in with my current room, which is played long ways using horn speakers. One issue I just experimented with addressing is opposite side reflections, as shown by line "B" in @akg_ca ’s drawing. My side walls are about 10 feet from my listening position, so there’s an extra 20 foot path length to create a decent delay. But, I wondered what would happen if I used angled panels to redirect that opposite wall bounce away from my listening position. The result is very interesting, and overall quite good in terms of imaging enhancement. So even when fairly significantly delayed, cross reflections can be detrimental to imaging, which could be a reason someone might not want to toe in their speakers in some rooms.
One thing that I found enlightening from this experiment is that my old idea of only worrying about reflections that are inside the "image shift" window is not adequate. There’s more to imaging than just the left to right positioning of items in the sound field. By controlling that opposite side reflection that’s outside the image shift time window, according to the chart I’m looking at, a lot more dimensionality and immersive effect has been preserved. On some electronic music it’s pretty much a full surround experience with just two channels.