Originally Posted by Yannick ➡️

for the 40/30 combo at equivalent mic gain:

S = +3dB - recording angle is 78 deg
S = +0dB - recording angle is 106 deg
S = - 3dB - recording angle is 140 deg

for a recording angle of 180 deg you need S= -6dB relative to the M mic

Around +-0 dB the recording angle changes by approx. 10 deg/dB

This comes from an official MKH series brochure, with a separate section about MS stereo. It does noet exist anymore on the Sennheiser website, nor on the internet ... It should linger around in the remote forum - if anyone can find it ?