With respect to baffle step compensation, unless the baffle is wide enough to impinge on the limits of room space and physical practicality there will be an audible 3db loss of all frequencies below the baffle step frequency. For example the baffle would need to be 33.76 in. wide for a frequency of 400 hz. With that width, frequencies below 400 hz will drop off by 3db relative to frequencies above 400 hz.
Lower baffle step frequencies will require a wider baffle (increasingly less practical), the baffle can decrease in width for higher baffle step frequencies (increasingly practical).
Example, 9 in. width for a 1500 hz. baffle step frequency, easily managed physically and electronically).
With the loss in output of all frequencies below the baffle step frequency, some form of compensation will be required. A BSC circuit is a popular and effective method for doing so.