I voted that it didn't matter to me because I do both.
I often close my eyes when I'm the only one home and there's nobody to laugh at me...
Anyhow, the longer I have my eyes closed, the more effective it becomes in removing me from experiencing a pair of speakers and moving me toward experiencing music. If I only have them closed for a short time, the mental image of the speakers' locations is still sharp in my mind.
I sometimes go back and forth between open and closed to make sure the sounds coming from way off to the left or right are really being generated by the speakers.
