In my 12x11x8 room, I've found treating most of the early reflection points more helpful than not. While a larger room may impart some spaciousness in imaging, a small room will likely suffer from lots of smeared, blurry, loud reflections.
The other issue in smaller rooms, especially square smaller rooms, is lots of bass issues. Getting even bass across all seats is difficult, but not impossible. I have dual subs placed in areas where there's the least amount of room interaction at the seating area, unfortunately, the rest of the room is fairly uneven, but the seating area is more or less flat.
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