You are there: very expansive soundstage, feels like you can visualize the recording space. First speaker example that comes to mind is DeVore.Very interesting. Given the above rationale,
They are here: forward presentation, very solid, focused images, such that the performer feels physically conjured in your room. Zu is the classic example here.
I prefer "they are here".
With "you are there", would you say that it’s a more back of the hall presentation and that images are not that solid or focused, such that you have to mentally imagine more the performers location? This is basically the opposite of your description of "they are here".
I have to be honest that when I listen to systems at shows and the quite large difference in how they reproduce sound and music I am not quite sure which type of perspective I am hearing and tend to get analytical about it.
Of course, the best systems at shows in my opinion tend to have everything. Such they both have a "you are there", but also "they are here" perspective - if that makes sense. They do an amazing job in creating all elements on stage with the right size/ proportion, but also in relation to each other. In a sense they create both the expansive soundstage which appears before you and have a laser sharp focus on images, such that the singer is located centrally and the musicians playing their instruments in the right place/ in their own spot.
2 of my best rated systems had the Lumen White speaker and the Albedo Audio speaker. Not coincidentally, I think both use Accuton drivers.