Don't get me wrong - it's absolutely better than nothing and for the majority of the reflections it will work just fine.
It's when you have really shallow angles and also for general ambience control where you have sound hitting it from all angles that the difference will show.
I did find a couple of the articles but of course, now they want $50 for a download - they used to be free

If anyone is really interested, in the theory, you can google on grazing effect. You'll get all kinds of stuff regarding metal grating, sea beds, lasers, microwaves, etc. You'll also find a lot of acoustics papers that make mention of the 'grazing group' and the non-grazing group. The papers that are in question are the ones that DEFINE it.