Does speaker toe-in affect reflection points?

The first reflection location to the listener is always determined by the mirror. It a function only of the locations of the speaker driver, the wall, and your ear. For small changes in toe in, it essentially stays in the same location.

What changes as you adjust toe in is the intensity of the first reflection. It gets greater with toe out and less with toe in and has a maximum when the drivers are pointed directly at the reflection point.

What also changes with toe in is the direction of the speakers maximum intensity (generally perpendiclar to the drivers) and thus the locations of the resulting reflections as they travel around the room.

These changes can be significant and explain why such small adjustments can cause such a large change in the sound stage.

See: http://www.realtraps.com/art_room-setup.htm
Scroll down to Figure 4.

Zargon is right - it makes no difference in the reflection point. However, if your speaker has a fall off in response off axis (such as a horn) then the energy being reflected may be lower by as much as 3 to 6 db when toed-in.

Shadorne,
take the speaker's horizontal dispersion into consideration. ;)
I am sure that Martin Logan with very narrow dispersion will be less affected by 1st reflection points and closer to side wall placement then ................... lets say DALI speakers.