Others have posted that toe-in/toe-out are more about the room than the speakers, or rooms that are more reflective/less reflective.
That's not been my experience. My dedicated room is acoustically treated on all four walls and the ceiling, with a thick rug on the wood floor. Reflective it's definitely not.
My Vandersteen 2Ce Sig IIs demanded toe-in due to the very narrow dispersion pattern of the tweeters. They also demanded that ears be lower than the tweeters.
My B&W 803 D3s (in the same positions, in the same room) make no such demands, though they do sound their best by a very slight margin with toe-in, and are ambivalent how high or low my ears are.
My experience is the speakers dictate toe-in/toe-out, not the room.