Even with absorption applied, a boundary still reflects at low frequencies. The thicker and more effective the absorption, the lower in frequency it absorbs to. If you had two feet thick of highly effective absorption, then the boundary effect would be eliminated more or less completely.
What matters most for mid/high frequency clarity is the reflection points on the side walls and ceiling. At low frequencies all boundaries are relevant. So whatever absorption you're considering, it should be as thick and effective as possible.
--Ethan