I wonder if the preferred definition of toe in differs depending on whether you are mostly thinking about stereo or multichannel?
In Kef's R series manual they show this setup for 2 speakers (although it is primarily intended to show the minimum recommended distance from the walls).
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And setups like this with the speaker axes pointing directly at the main listening position for multichannel.
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For me (mostly multichannel) toe in/out relative to on axis seems a more useful concept. However, the idea does collapse in the case of a side speaker exactly at 90 degrees (see above, which way would be toe in and toe out)!
I can also accept the idea of absolute toe angle as a deviation from speaker axes being parallel (and the analogy to car wheels).
Thanks all for your input. If nothing else, hopefully this thread serves to underline that people can have different meanings for the term toe in. So in cases where it is important to the discussion, it is probably a good idea to specify what the toe in angle is relative to. Or better still, draw a picture!