With older (eg M60ti) speakers I got the best sound with them pointed straight ahead.
With recent speakers (M60v4, M5HP) I toe them in about 2/3 of the way from "straight ahead" to "straight at the listening position", although I haven't experimented with a bit more or less toe-in than that...
... basically went from "straight ahead" to "the usual amount I toe in", found the results were better (seemed a bit dull when pointed straight ahead, like most speakers do) and stopped there for now.
M60ti, VP180, QS8, M2ti, EP500, PC-Plus 20-39 M5HP, M40ti, Sierra-1 LFR1100 active, ADA1500-4 and -8
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