In ordinary studio recording the majority of sound energy reaching a microphone arrives more or less on-axis, and the off-axis sound quality of the microphone mainly affects how the room sound is picked up, but not the direct sound.
With the usual types of two-microphone stereo recording setups used by tapers, however, the microphones are aimed away from the center of the direct sound sources at some significant angle. Because of that fact and the pickup distances involved--which cause a rather large proportion of the sound to be reflected off of walls, ceiling and floor before reaching the microphones--the majority of the sound energy that the microphones receive is reaching them from significantly off-axis angles. Approximately half the total sound energy at typical "taper" distances is arriving from effectively random angles all around the microphones; in many cases it is even more than half. So in stereo taping, a microphone's off-axis response takes on a considerably greater importance than it usually has in the studio.
That fact changes everything, since basic acoustical physics dictates that the off-axis frequency response of a large microphone can never be very much like its 0-degree frequency response unless it is a pure dipole (= a figure-8) or very nearly so. The typical large cardioid, for example, is only really a cardioid in the midrange, with a narrow pickup pattern at high frequencies and an increasingly broad pattern at low frequencies.
Two-microphone stereo methods with closely-spaced or coincident microphones rely on having the same directional pattern throughout the audio frequency range--which translates into a constant frequency response across a wide range of incidence angles. And large microphones in general do not have that characteristic, particularly dual-diaphragm cardioid or switchable-pattern microphones which are the most common type in studios.
With small single-diaphragm condensers these problems don't go away entirely, but they are are lessened considerably. For this reason among others (sight lines, ease of mounting), small microphones are generally favored for two-microphone stereo recording.
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