Interestingly the favoured approach in professional recording srudios is “soffit mounted” speakers - meaning front baffle flush with the wall (usually with walls angled appropriately). Acoustically that gives a particularly favourable approach, completely eliminating rear reflections (which are still present when the back of a box is against the wall, placing front baffle 20, 30, 40cm or whatever away from wall) and true 180degree loading. In most cases that isn’t feasible domestically - the exception perhaps being bookshelf sized speakers that could be flush with shelves packed with books, CDs or LPs.
If I was in a position to have a house built to my specification I would certainly consider that approach, and more particularly consider a shape minimising parallel surfaces (such as the Cardas “golden trapagon”, or perhaps a pentagonal shape with sloping ceiling… Unfortunately reality for the vast majority means at best taking into account acoustic needs when deciding on a property to buy/rent (e.g. in terms perhaps of minimum size, trying to avoid square rooms, and maximising isolation), compromised as may be by family requirements and property availability, and then try to make what we get work. That is where room arrangement and treatment come in, being the potential areas of control given any particular room.