I am not sure what the sound axis and reflection time has to do with the sound concept explored in this topic. Feel free to add as much information as possible. This can be interesting.
A combinaison of specific fabrics and their geometry create a unique acoustic.
I am not interested in "good" sound, but rather a well flavored sound. A specific fabric inside a normal room can transform the listening experience. It's like spices added to a sound recipe.
I have experience modding headphones with fabrics. The Commando Cloth and Trevira works very well for something as small as an earcup or as big as a public cinema (they are mostly all privately owned). I tried dozens of other fabrics, didn't like them. Also tried home made acoustic panels for my listening room. Did not like them, although it helped defined percussions and detailed the sound. Not what I am looking for.
I am not trying to get a better sound. I am trying to recreate the same feel/sound flavor inside a movie theater. When you take a pair of Beyerdynamic DT770 250omhs for example, their earpads made of velour gets you very close to the sound you experience inside a movie theater. We are talking here of very small earcups relative to the size of a big theater room.
The fabric.
Back to the topic. Do you know what king of acoustic panel is this (filmed inside an abandonned movie theater from year 1989):
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