Beyond Localization: A Comprehensive Diagnosis of Perspective-Conditioned Spatial Reasoning in MLLMs from Omnidirectional Images

Multimodal Large Language Models (MLLMs) show strong visual perception, yet remain limited in reasoning about space under changing viewpoints. We study this challenge as Perspective-Conditioned Spatial Reasoning (PCSR) in 360-degree omnidirectional images, where broad scene coverage reduces ambiguity from partial observations without eliminating the need for viewpoint-dependent inference. To assess this capability, we introduce PCSR-Bench, a diagnostic benchmark of 84,373 question-answer pairs from 2,600 omnidirectional images across 26 indoor environments. PCSR-Bench contains eight tasks spanning foundational perception (e.g., object counting, relative distance, and relative direction) and advanced PCSR, including compositional chains, egocentric rotation, perspective re-anchoring, ego-distortion, and limited-FOV visibility. We evaluate 14 representative MLLMs and observe a substantial perception-reasoning gap: accuracy reaches 57.59% on foundational relative direction, but drops to 13.49% on egocentric rotation, 7.13% on egocentric distortion, and 0.64% on open-ended compositional reasoning. To probe the plasticity of this gap, we conduct an RL-based diagnostic study on a 7B-scale model. Reward shaping improves a matched 7B baseline from 31.10% to 60.06% under a controlled setting, suggesting that PCSR is partial plasticity rather than being fully immutable. Still, the gains are task-selective, sensitive to reward design including both weight allocation and reward formulation, and partially dependent on the evaluation protocol. These results position PCSR as a key bottleneck in current MLLMs and highlight limited but meaningful room for recovery under targeted optimization.