How do you suggest I treat the front plane of the room? Picture included.. My speakers in the back are up high sideways facing towards each other, because I sit against the back wall :( In that case is treating the front of the room still important?

Hello All, I have two questions: 1. I recently completed a home re-insulation project, and have some of the R38 insulation (Certainteed) left over. I wondered whether the R38 could be useful treating the front wall of my basement Home Theater, which is basically an area of an otherwise open...