Tbg...As I read your comment about some drivers being hooked up out of phase, it seemed as if you had no idea why they would do this. So I explained.
Even if cone excursion matches the electrical signal without delay (doubtful) the resulting sound wave will reach maximum pressure when the cone RATE of movement is maximum...not when the excursion is maximum. That's worth 90 degrees. Similar things with the mic. All in all it's more complicated than you suggest, and it's hardly surprising that opinions vary about phase. Some driver manufacturers (JBL for one) define polarity as cone move IN for a positive electrical input. I learned this when I was connecting a JBL driver in parallel with one of another manufacturer.
Even if cone excursion matches the electrical signal without delay (doubtful) the resulting sound wave will reach maximum pressure when the cone RATE of movement is maximum...not when the excursion is maximum. That's worth 90 degrees. Similar things with the mic. All in all it's more complicated than you suggest, and it's hardly surprising that opinions vary about phase. Some driver manufacturers (JBL for one) define polarity as cone move IN for a positive electrical input. I learned this when I was connecting a JBL driver in parallel with one of another manufacturer.