Agreed on both being needed. I'll also agree that from about 35-40hz down an EQ is a better option due to sheer size and issues with tuned absorbers.
On the other, I'll still have to disagree. One doesn't need to cover every square inch - one simply needs to identify WHERE the offending reflections are that are causing the cancellations and address that area. A very common one is the center of the rear wall. A properly designed broadband bass absorber that is maybe 6" thick can cut that null in half in terms of intensity while at the same time addressing the decay time in the room across the entire spectrum - and doing so pretty effectively from about 50hz up.
Corners are often used because they're at the end of 2 or 3 of the room's dimensions so you get multiple benefits in multiple dimensions from a minimal amount of coverage without overdamping things. They're not the only thing that needs to be done in a room though.
Another common problem is SBIR which sometimes cannot be dealt with via placement due to sheer usability of the space, screen size selected is too large pushing speakers right against a wall, etc. In those cases, appropriate treatment directly beside/behind the speakers can help to minimize the effect and if done correctly, can create an inverse curve in the area where the sub and mains overlap (which they do since xovers are not brick walls) and use that to help minimize frequency response issues. Again, these also serve double duty in bringing down the broadband decay time in the room.
What's important to remember is that ALL peaks and nulls which are room induced are the result of reflection. From the stand point of bass response, ones that come back and mix in phase cause a peak. Those that come back out of phase cause a null. Damping the reflection will not elminiate the issue but can minimize the extent to which they build on each other or cancel each other. Using an EQ will increase or reduce the intensity of both by the same amount - thereby leaving the same relative change in response.
Using purely tuned absorbers ignores much of the spectrum. Yes - if I have a frequency response peak/null at say 60hz, I can build a trap for that which is relatively narrow and will address the frequency abberations. But, it also leads to the mistaken assumption that the bottom end has now been 'fixed' which it has not. We've only dealt with the frequency aspect and not the time aspect. The decay times of the rest of the bass range (outside the 60hz that we 'fixed') is still going to be 1-2 seconds to decay 60db. Even if you subscribe to the 30db (RT30 vs RT60) method, they can still be quite long enough to cause masking of detail.
Ringing bass, long decay times, etc. are probably the biggest cause of things outside the bass range like dialog intelligibility issues, etc.
Good discussion.
Bryan