On the "front wall" being in front of the listener vs behind the speakers:
People (listeners) are aware of their position in time and space and can contemplate their position relative to objects in their environment. Speakers are not aware of anything, so they should be disqualified from having an opinion about what's in front, back, to the side, below, on top, or inside of them. They just do what they are told to do via electrical impulses controlled by the listener. So, I vote for the listener, and defining walls relative to the listener.
@mijostyn
"Because loss of volume with distance is much less severe with line sources"
My understanding this subject is something like this: sound attenuates 6db as distance doubles. With a line source (array) the height of the array pushes the phenomenon back relative to the height of the array. So, if the array is 8', the attenuation process is pushed out 8' before it begins the process of attenuation. Correct?