hsw, I'm only going to answer for myself here. My understanding is that humans are naturally more adept at localizing sources in the horizontal plane. Our outer ears are mounted on the sides of our heads and aren't especially well designed to pick up vertical clues. Presumably, our brains are similarly well suited for localization of sources in the horizontal plane. What I can tell you is that in my room, which is 14 ft wide with 8 ft ceilings, effective "treatment" of the side wall 1st reflection point is orders of magnitude more important than "treating" the ceiling and floor 1st reflection points in providing a deep and wide image with good localization of instruments and voices. My floor is not carpeted, and my ceiling is typical texture over drywall. I'm not going to say that rugs and room furniture don't matter, just that in most rooms, treating the floor and ceiling don't matter nearly as much as treating the side walls with respect to imaging. If you have a room that is atypically wide, or speakers that don't have wide dispersion, you may see something different. Also, what you do with the floor and ceiling can certainly impact other aspects of room performance. Floor to ceiling bounce can be a big contributor to slap echo, as example.
@erik_squires, have you tried what Duke is suggesting on the sidewalls? I stumbled onto this idea of redirecting the sidewall 1st reflections to the front of the room several years ago quite by accident. Every attempt on my part to reproduce the benefit of redirecting by using absorbance has failed. The image just collapses. Had I not experienced just what this technique can do myself, I might be arguing as you are.
@erik_squires, have you tried what Duke is suggesting on the sidewalls? I stumbled onto this idea of redirecting the sidewall 1st reflections to the front of the room several years ago quite by accident. Every attempt on my part to reproduce the benefit of redirecting by using absorbance has failed. The image just collapses. Had I not experienced just what this technique can do myself, I might be arguing as you are.