That's a good question.
I would think toeing the speakers in moves the first reflection point up the wall closer to the listening position, whereas toeing them out moves the first reflection point away from the listening position.
However, the speaker's physical relationship to the wall doesn't change, as one can tell by using the mirror method.
So, the question is, how much does the reflection point change, and how audible is it? Perhaps the only way to know is to shift the acoustical treatments and listen for a difference.
I would think toeing the speakers in moves the first reflection point up the wall closer to the listening position, whereas toeing them out moves the first reflection point away from the listening position.
However, the speaker's physical relationship to the wall doesn't change, as one can tell by using the mirror method.
So, the question is, how much does the reflection point change, and how audible is it? Perhaps the only way to know is to shift the acoustical treatments and listen for a difference.

