cadesignr
This is one of those posts where I give ideas, not advice.
I've never built a studio wall, but I've read that:
a) with walls, if you build runing the first layer of gypsum vertically, vs running the first layer of gypsum horizontally, you get a different resonance frequency
b) If you change the size of the gypsum from 8' to 10', you get a different resonance frequency.
c) if you put electrical outlets in the walls, you get a different resonance frequency.
d) if you hang things on the walls, you get a different resonance frequency.
In short, you can't predict until after you've built the walls, what the resonance is going to be, and if it's going to support or detract from the room -- for example if it resonates at a strong room mode that could be very hard to fix. Walls are big things. Whatever they do, they do a lot of. One solution, for example, would be to tear down the walls and start over.
IMUO (in my unexperienced opinion) flexible walls are not something that I'm willing to experiment with. RSIC or rigid massive interior walls are good things for my room. (townhouse basement HT)
So, yes walls are a panel absorber. But that's not nessessarily a good thing, because it's really hard to predict what frequency it will be a panel absorber at. You can still build your walls with the intent for them to be panel absorbers, but it depends on the room, and what's around it, and the budget, what you want the wall to do acoustically when it contributes to the room.
Every wall probably gives some bass absorbtion (either by actually absorbing it, or letting the energy out of the important room and into the next room), and little high frequency absorbtion (because most of it is reflected back into the room). For example, a wall might have the following absorbtion coefficients: 0.10, 0.08, 0.05, 0.03, 0.03, 0.03
Now that doesn't look like a lot, but you have a lot of wall, so when you multiply it by the area you get a lot more sabins at 125hz than you do at 4khz. It is somewhat fortunate that this curve is opposite to fiberglass/rockwool.
know the mass and depth affects the frequency, but no one seems to be able to tell me how to SIZE fits into the puzzle, as the usual answer is.......you have to have them tested
I believe that you have to have them tested to figure out what the frequency and absorbtion characteristics of what you've just built is. You may be able to do the tests yourself. I believe that a panel absorber will have the same absorbtion characteristics all over its surface -- to get the sabins (sound removed from the room) you multiply the absorbtion coefficients by its surface area. If you have one 2'x2' surface area panel, and then stick 15 more just like it right next to it, you've increased the sabins for each of those same frequencies by 16 times.
You might want to have a glance at
http://www.bobgolds.com/AbsorptionCoefficients.htm . About 95% of the way down there's a section called Helmholtz Absorber Examples. It lists a bunch of designs that Everest had success with, followed by a comment about how hard it is to DIY these things from the prediction formulas. Companies that make these for a living say they make/test/redesign/make/test/SwapMaterials/make/test/ over and over.