I agree that studies of author/audience states of being are interesting, but I think Heidegger offers an important modification to aesthetic ontology when he proposes that great art discloses the ontological being of ontic items in and of itself - his famous example is Van Gogh's shoes. From looking at the painting, he argues, the meaning the shoes' Being is disclosed to us; their worn look, the earth they tread, the worker who wears them, the grueling nature of her work. In a sense, he kills aesthetics entirely, holding that art literally discloses Being in the most profound fashion.