as others have said, it depends greatly on radiation pattern of speaker and whether boundary reinforcement of bass is desirable for proper tonal balance
that said, degrees of freedom are finite... my seating position doesn’t vary much at all and i am trying to get the speakers wide apart for best stereo imaging (but away from side and front walls), toe in (or lack thereof) is last major adjustment
some speakers with odd treble driver heights (tall or short) and shapes may benefit from some rake (rear tilt) adjustment too