The distance between the speakers and the distance between the listeners dictate the toe-in. My life partner also listens to music with me, so the sweet spot has to be for 2, not 1 person. This requires careful alignment. I have created a datum line as a reference, making the speakers symmetrical within the room, and adjusting toe-in angle until both parties get happy stereo without developing cross-channel distortions (left ear hears right channel, right ear hears left channel), as Mathew Polk researched about. In my vinyl room, the 5 pairs of speakers on the shelf very in distance between from 4 1/2 feet to 12 feet. As the distance increases, so does the toe in angle.
In fact, I would say that listening to speakers that have good off-axis response, produce a better stereo image when they are not directly pointed at the listener. In fact I do not like the tweeter at ear level, I like the tweeter at least 12" higher then ear level.
I also think that some tipping angle may be OK, but many manufacturers have designed their drivers to be time aligned when they are in their normal, straight up position. Adding additional tipping angle may alter the time alignment.