Though this is obvious to you, this has my head scratching.
It's actually not that obvious at all! And it does need some head scratching at first... until you change your point of view, and get that "Eureka" moment...

It fools a lot of people, I think, so don't feel bad by any means!
Then I have the inner walls for each room. Leaf 2. Then the soffits which should be rigid and heavy within the inner walls of the CR. Leaf 3?
Your isolation system is isolating with respect to the
sound source, which is the
speaker, not the room. Where is the speaker, with regard to your isolation system? Answer: it is
between your Leaf 2 and your imaginary leaf 3...

With soffits, the speakers are NOT in the room: they are in the soffits. The front baffle of the soffit is basically a "wall" yes, but the noise-making part of the speaker is BEHIND that wall. Between the speaker and the next room, you only have two leaves!
Sure, the mid and high frequencies are projected into the room, but the lows are inside the soffit: they emanate from all sides of the speaker cabinet itself, not just from the front, so those lows only "see" two leaves between them and the next room. The highs and mids would potentially see the soffit as a third leaf, but they are going the wrong way! Away from the soffit, not towards it. Sure, they do come back again, as a pseudo-reverberant field, but that's after they have hit the side and back walls, and the ceiling, and floor, and been reduced in level by 20 dB (optimally), and also diffused so that once they get back to the "3rd leaf" again, they arrive as a randomly incident, low level signal, and they are hitting a very massive, rigid, thick, heavy baffle... In theory, that's a 3rd leaf for them, but in practice, it's not very relevant.
Also, the lows that are projected into the room by the soffit, are not really outside your "third leaf", since your third leaf is not a leaf at all: As far as the sound waves are concerned, that "leaf" is actually the speaker itself, not a leaf! It is, after all, the new front baffle of the speaker! That's the entire purpose of having a soffit: to extend the baffle, blah blah blah, infinite baffle, blah blah blah... so what you are considering to be the third leaf between the sound source and the next room, is actually
not a 3rd leaf: it
IS the sound source. It is now part of the speaker, and is not a wall, as far as the speaker is concerned.
Try to see this issue form the point of view of the speaker, not your point of view sitting in the room. The room isolates with respect to the sound source, and that is the speaker, of which the soffit baffle is a part. See it as a system, not as individual parts. Speaker = original small speaker cabinet PLUS soffit, acting together as one single much bigger speaker. If you think of the soffit as being part of the speaker, then it "disappears" as a third leaf: it isn't.
OK, to complicate matters: If you had another loud sound source inside the room (eg, drum kit), then yes, I guess you could say that the speaker baffle would act something like a third leaf with respect to that sound source, but even then it is not an issue: the baffle is extremely massive, and there's a very large air gap between it and your "leaf #2", so any MSM resonance there would be at a frequency that is very low, likely outside the audible range. Even as a 3-leaf system, the F- and F+ frequencies would be low enough that it's just not an issue.
I guess my question was will I likely need to add more absorption or trapping to the side walls when I start tuning the room? I only want to know so that I can have an idea of how thick those walls might end up when treated.
You might need additional absorption in teh side walls, depending on your speakers ("Q", or dispersion, or polar pattern if you prefer), the angles, positions, possible sub, etc. Lots of things come into play there. But even so, it would be unusual to need more than about 6" of absorption at your first reflection points, and since you already have 3 1/2" (assuming 2x4 studs), you'd only need another 2 1/2" beyond that. Even allowing for frames, decorative molding, etc., you'd probably fine considering 3" additional depth at the first reflection points. Perhaps less.
Thanks for your constant support Stuart, I know you're very busy!
- Stuart -