I can see how the first reflection might help, but in my room the first reflection was so close to the original sound that it made it muddy. By delaying that 1st reflection some, it helped improve the imaging. I think getting 100% absorption of the 1st reflection would be overkill, but here we are talking about slowing only a portion of the entire reflection.

Panny 3000 PJ, 118" Carada, Denon 3300, PS3, Axiom QS8, PSB 5T, B&W sub, levitating speaker wire