I'm sorry but how does each ##dA## of one large radiating surface have the same ##L## for an observer when I just concluded in post #346 that this scenario for a fixed ##dA##:
View attachment 210372
...only gives the same ##L## for ##B## and ##A##
if B is perpendicular to the radiation direction?
If only one observer is looking at a large radiating surface, then that one observer would have rays coming from ##dA##'s of that large surface that are
not perpendicular to that observer. Since, according to the picture above, the observer ##B##
needs to look perpendicularly at the same ##dA## to have the same ##L## as ##A##, this means that for the one observer looking at a large surface, each ##dA## of it would give him a different ##L## since he's not perpendicular to each one of them.