I pan stage (drummer's) perspective, and I do so with every other instrument including guitars (my guitars are panned stage left as I play stage left live). The only thing that I do not pan to stage perspective is orchestras. Audience perspective bugs the crap out of me simply because I am so used to hearing the sound on the stage, or at least preparing for it or imagining that I am listening to the music as I am performing it.
The only reason I don't so that with orchestras is because I have always imagined them in the perspective of the conductor, which is weird because I played in grade school band which was panned out similarly to a baroque orchestra. Also I have noticed that the orchestra from the audience perspective has the same low to high set up as the toms of drums, both go from left to right, high to low, and that is what I am used to hearing, highs and leads/melodies to the left, lower pitch to the right.