It has been a widely accepted fact - both subjectively and objectively - that early reflections improve speech intelligibility. As Dr. Toole points out:
Dr. Floyd Toole said:
It has long been recognized that early reflections improve speech intelligibility, so long as they arrive within the “integration interval” for speech, about 30 ms [45].
Reference [45] is:
P. A. Lochner and J. F. Burger, “The Subjective Masking of Short Time Delayed Echoes by Their Primary Sounds and Their Contribution to the Intelligibility of Speech,”
Acustica, vol. 8, pp. 1–10 (1958).
There are numerous other references, including citations of the work of Yoichi Ando, a true pioneer in his studies of early reflections and their beneficial properties. The topic of early reflections improving speech intelligibility is, with all due respect, not up for debate. There have been ample scientific studies for the last 7 or 8 decades that prove this, as Dr. Toole points out in his fantastic paper.
The main difference between the references (Burger, Bradley, Ando, etc.) and Dr. Toole's paper is that Dr. Toole discusses the application (applicability?) to
small acoustical spaces. This is where the rubber meets the road. The usefulness of early reflections has been used to great advantage in many a large space - including concert halls, theaters, etc. But little work has been done (as pointed out by Dr. Toole) regarding how useful are similar early reflections in small spaces. Especially considering all the other factors such as construction style and materials, use of room (production or reproduction), music or speech (or both) as the source, etc. In my view, I still believe - even after reading Dr. Toole's paper - that each situation will be unique and that general principles are useful only as guidelines. Are early reflections useful in home theaters? I think it depends on many things. Sometimes yes; sometimes no. I believe that even if we spend another 3 (4? 5?) decades researching small room acoustical behavior, we will still not have definitive answers for designing
any small room. Certain design "formulae" can apply to large spaces because of the statistics involved. The same cannot be said, I think, for small rooms.
Suffice it to say, I believe Dr. Toole would concur that there is much debate as to the usefulness of early reflections in small spaces. He does a wonderful job, IMO, of presenting the "state of the science"; a thorough discussion on almost every facet of the facts and science surrounding small room acoustics, and great discussions of how these parameters relate (or not) to subjective qualities of small rooms. To provide another quote from the Discussion and Summary section:
Dr. Floyd Toole said:
If we are looking for hard recommendations (regarding 'the design of loudspeakers and listening spaces for sound reproduction in professional...or consumer...domains'), it is evident that all of the necessary facts are not yet available. ... There are questions that will exercise researchers for years to come. However, there is useful guidance from the research that has been done...
What follows is a summary of, as I have called it above, the "state of the science." If I might opine further, the paper is a must-read for anyone seriously interested in the topic of small room acoustics. If nothing else, it will provide new perspectives and ideas on how to look at (listen at?

) small acoustical spaces.
Getting back on-topic {apologies for the digression(s)}, I believe that
all home theaters would absolutely benefit from the careful
control of early reflections. By
control, I mean absorption, or reflection, or redirection, or diffusion. No two applications will be alike. The specific solution that worked for one theater won't necessarily work for another (or any other, for that matter).