Oh your getting personal now. THE stereo equations apply, not what, THE. If you'd care to read what I posted you'd see it says ambisonics websites probably define the stereo equations as a basis for ambisonics. I didn't tell you to read the ambisonics part. There is one set of blumlein stereo equations which take about 2 A4 sides to derive, I know because I learnt them. I don't have a link on the internet, I have the AES journals on CD and about 10 hard copies from my revision from the notes given by my uni professor. If you tip you head back the image changes because you move your ears so the pinna reflections change, again, if you engaged your brain you could figure that out for yourself. On a practical point read ChrisPA's post about dispertion patterns, the end result for true defintion stereo means the angle to normal must be 30 degrees. Whether or not the speakers in question offer the correct pattern to meet that is another point. The only point I was making was that pointing the speakers firing at the back wall does not constitute definition stereo.

I awate your next post of nit picking