I am wondering about the above, so if anyone has any opinion, just jump straight in. Now, we all know that the room plays a major role in influencing the sound quality, also the importance of speaker placements and reflections off walls, ceilings, floors and phase distortions/anomalies. There are very many different "thoughts" on this, but what I can see is that there are three main issues, the first is the phase issue, the second is the room reflections (1st and 2nd) issue whilst the last is the room mode issue which the room Eq deals with. In the Tag AV32R DP, you can overcome two of these issues, namely the phase by time aligning the speakers and the room modes by Eq'ing it. What about the reflections? What I mean by this is if your side and back walls are bare and of hard material, it will reflect/deflect the frequencies that radiate out from the speaker drive units and even cabinets. These then reach your ears at different times to the direct radiation from the drive units to your ear that doesn't bounce off any boundaries. As a result, it messes up your perception of imaging and soundstage. So can this be overcome by room eq? Or do you need to add absorptive/diffusive material to the walls, ceilings, floors ala room treatment? What do you guys do? For me personally, I use something similar to the "live end dead end" philosophy/theory, so I treat the entire back wall and side walls around the speakers with acoustic foam, whilst the floor gets a carpet and the rest of the side wall is diffused with bookshelves and CD/DVD shelves . What do you guys think?