Sound, the Way the Brain Prefers to Hear It
By GUY GUGLIOTTA
Published: September 5, 2011
http://www.nytimes.com/2011/09/06/science/06sound.html?_r=1&ref=science
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http://www.nytimes.com/2011/09/06/science/06sound.html?_r=1&ref=science

They didn't say what speakers they were using, dynamic, ESL, or planars? Speakers can be tall relative to your seating position.
They also mention delay. When I had ribbon speakers, they have a dipole radiation. The back radiation can be bounced of the back wall to create a delay.
This delay provides a depth perception. That distance has to be adjusted by ear. The 55 degrees is again also adjusted by ear.
This is maybe like toeing in the speakers.
Its very interesting that these set-up were the things I used to do to adjust my ribbon speakers in my listening room when I had them.
I didn't see and looked at the picture before I made my comment earlier. So all speakers are dynamic.
Interesting article Melomaniac!