Well the reason I posted this is because some speakers are designed for certain orientation. My old Reference 3a Grand Veenas were designed to be fired directly ahead. Doesn't matter about the room they are in, that's how they work. Toeing them in any more than ~20 degrees completely destroys the presentation. Same thing for the older Alon designs. Straight ahead, absolutely no toe in. Small room, big room, live room, dead room. Didn't matter, NO toe in.
My room is treated and close to golden ratio dimensions, so it's a pretty good sounding room. The difference I heard was dramatic enough that I don't think the room was in play at all. Just seems like a characteristic of the coaxial driver.
So I agree that with most speakers it's room dependent as well as subjective. With others, there is only one absolute. I was just curious what the consensus was on orientation with other owners.
Shakey