So you don't know what 'stereo equations' apply? Ambisonics is irrelevant. We're talking stereo. Google isn't helpful here, I've looked. So dig it out and provide a link. I want to see the equations that relate toe to image.
My problem is that you're spouting bollocks. It's obvious to anybody who has played with stereo systems that equilateral triangles and total toe in are very low on the list of 'what's necessary for good imaging' let alone 'good hifi'.
I gave you the definition of 'normal'. If I tip my head back what happens to your normal? Does the image vanish?
On a practical point I cannot recall encountering a real system set up as you suggest is mandated by 'the equations'. Can you show us some photos at least?
Paul