I’ve had my ESS AMT6 professionals for 2.5 years now, they’re the size of small refrigerators so I mistakenly believed that toeing them in towards my listening position wouldn’t do much due to the size of my living room and shape of my house. They truly fill my house with beautiful music from anywhere I am (depending how loud I turn them up) Anyways about a week ago I toed them in to my main listening position and lo and behold the right channel opened right up and the soundstage is much more balanced, with depth and just a huge improvement overall. I’m simultaneously delighted and annoyed I didn’t do this years ago! So please, do yourself a favor if you have gigantic speakers and haven’t done so yet, toe them in and reap the rewards.
Depends on the speaker and where they are being aimed from. If you are going for Atmos with true high fi ceiling speakers, you NEVER want to toe them in. Most front firing LR speakers you want to toe. Good surrounds you want flat. Direct firing subs depend on your listening positions and your room.