Because acoustic equations ask for some origin point in space and time...
But sound is not reducible to physical linear waves equations only, like many other phenomenon....
« The ears speak» -Groucho Marx
then why is the first reflection on the adjacent wall any more impactful on SQ than the first reflection point anywhere along the edge of the sound wave.
Because of the timing aspect.....
But i created my room acoustic without being slave to an equation, on the contrary not obeying to the sound wave, i decide to command to the sound wave... This is active device controls of the room....