Pretty much none of us are near field (the area where what we hear is predominantly from the speakers)
Due to the size of our rooms, most aren't far field either.
This means that most of us listen in a transitional area that consists of direct and indirect sound (I'm explicitly not saying early and late reflections as typical domestic rooms are too small for true late reflections)
To my mind (and anyone cleverer than me can correct me) determining your first reflection point by whatever means is only relevant if you assume that the wave that propagates from your speaker is truly omnidirectional, phase coherent and has a perfectly flat response.
In the vast majority of cases this isn't true.
If, for example I have an issue at a frequency where my tweeters start to beam, the first reflection point at this frequency would not be the same as a lower frequency. Were I to place absorption at the theoretical reflection point (to reduce the amplitude of the frequency that bugs me) I would make matters worse because frequencies other than the one i want to limit are being absorbed. That pesky frequency is now even more prominent in relation to the others.
While I'm a proponent of getting things acoustically better, the more I learn about the subject (and I admit that in relation to the real experts I know little), the more I realise that we need to look at every room as a separate entity before we can make over reaching statements and recommendations.
Sure treating early reflection points may help in many situations, but not necessarily all.
The other day I cam up with a simple and silly test. I hooked a mic up to my laptop, set my RTA to scope mode and played a pure sine wave.
When directly in front of a speaker, I saw, as expected a sine wave.
As soon as I moved as little as around a half a metre away, the sine wave started to become jagged (already showing room interaction) by the time I got to my chair it the shape was still sine waveish but it looked horrible. Sonically apart from level the sinewave didn't sound that different, despite there being a whole lot of harmonics.
Knowing the frequency I could if I wanted, have placed absorbers around my room until the sine wave started looking smooth again.
All this would have proven was that I had tamed one frequency.
Into geek area here so apologise for the long post and moving away from the OP.