^ Getting deeper in the weeds of it (read on if interested, please skip if too arcane!)-
A few years back in a couple other threads I speculated about using about a different method of deriving a Side channel signal from the mono Back mic channel. Here's the deal- I'm using four baffled omnis so all four channels have extended low frequency content in them. The L/C/R channels are all mixed together with the same polarity, so no problem there. But after going through a standard Mid/Side matrix, the Back channel gets added to the L mix bus in positive polarity reinforcing the shared LF content in L, while being added to the R mix bus in inverted polarity attenuating shared LF content in R. The idea is to avoid asymmetrical reinforcement of low frequency content in the Left channel and attenuation of low frequency content in the Right channel as Back channel content is added to the mix.
Morst, I suspect this will not be a problem at all for what you are doing, since your mono SBD and AUD channels are likely not phase correlated sufficiently for that kind of asymmetrical reinforcement/attenuation to occur. I also don't think it will be a problem with my LCRB recordings at mid and higher frequencies due to the mics being spaced apart somewhat, baffle-mounted and facing different directions. Sure enough when doing these quick mix playbacks on the R44 I don't really hear it as a problem in the low frequencies where it theoretically would be most noticeable. However most of the content I'm doing this with is classical, jazz and other primarily acoustic material. No significant low subwoofer content.
So in my speculations about what might be the best strategy for optimally mixing this material down to L/R stereo, I've thought and played around a little bit with using a phase-rotation tool in place of simple polarity inversion as a way to create the Side signal. The idea being to rotate phase equally across all frequencies by some positive phase angle for the Back channel content that gets mixed into the Left mix bus and by some negative phase angle for the Back channel content mixed into the Right mix bus. A 90-degree phase rotation each way creates a 180-degree total difference like a simple polarity inversion but the phase shift is now symmetrical with respect to L/R, eliminating any tendency of the low bass to pull toward the Left as increasing amounts of Back channel is added to the mix. Taking it further, different degrees of phase rotation might be used, with some interesting implications. A symmetrical phase rotation of less than +/-90 degrees will not only alter the perceived width (in a similar but different way to adjusting the Side ratio), but also the degree to which that rear-facing content cancels out when L and R are summed to mono - the ambient rear content is no longer totally canceled out completely. Applying no phase rotation at all simply mixes the Back channel into L and R equally as a mono center-panned source. Which isn't bad, but not quite as engaging as stereoizing it in an appropriate way. Can also play around with the time alignment in addition to the phase rotation..
More arcanity-
This polarity/phase-rotation stuff has implications when playing back using matrix surround techniques, from simple Hafler sum/difference setups, to the various Dolby ProLogic incarnations, DTX matrix modes, Logic 7, etc.. With your SBD/AUD Mid/Side mixes, the SBD channel will be reproduced as Center content and the AUD as Surround content. Depending on the matrix and speakers the playback output will probably wrap all the way around the room. With a simple Hafler setup the front channels will reproduce the full stereo mix and the rear channel or channels just the AUD. If present, a physical center speaker will reproduce just the SBD. Altering the total degree of symmetrical phase rotation will change the surround chanel vector effecting how much your AUD content, or in my case Back channel, is mixed into the side and front playback channels.