This is an interesting read on the need for lateral reflections in concert halls:
The article states that to get a sense of spaciousness it is necessary to get a strong enough difference between left and right ear response from the reflection compared to the direct sound, which is more similar in each ear. I'll go on to speculate that with the standard 2 channel stereo triangle listening configuration in an anechoic space it's not possible to get adequate decorrelation between left and right ears to create spaciousness because both ears can hear both speakers too well - too much crosstalk. Moving the speakers wider can help but that causes HRTF problems with the forward imaging. One solution is to get the frontal imaging from the speakers by reasonably spacing them apart in front of us and then taking advantage of room reflections to add some lateral decorrelation to give us a sense of space without mucking up the original sound too much. This is the standard good listening room approach and as we all know it can create a very enjoyable experience.
I've been talking with someone who's working on crosstalk elimination software and he has found that with it enabled the room can be nearly anechoic and sound great with plenty of spaciousness and fantastic imaging from just two channels. He tried it outside and said it was stunning. This makes sense because the crosstalk elimination allows for strong decorrelation between ears while maintaining the forward placement of the speakers for good imaging and soundstage.
Killing the sound with acoustics can have at least two possible meanings - one being overly damping the mids and highs without adequately addressing the bass, resulting in a muffled, dark sound. The other being a lack of spaciousness caused by absorbing too many lateral reflections in a standard stereo setup. With surround sound setups or systems employing crosstalk elimination methods the primary concern with acoustical treatments is spectral balance of the room as those systems can provide ambience without the need for room reflections.