One of the best article on the toe of side fins I have read is the one made by Bouke, the shaper of Witchcraft, but I cannot find it anymore.
Basically, he used the 4way fin system to change the toe on the water on sailboards, and examined the wake at speed.
He found out the the water was not getting out the rear in a straight line, but more or less on the side (more with V, less with a rear concave), less at speed, more at low speed, etc...
So some toe was actually necessary to have the fins aligned with the water flow to minimize drag, contrary to popular opinion. A fin with no tow will induce drag and turbulence. Also water was less displaced by the hull at the tip of the fin, so the toe should be less at the tip than at the base.
Here was I could still find but not detailed enough
http://www.windsurfermag.com/magazine/twisted-windsurfing-fin-witchcraft-flow-optimised-multifin-thruster/?params=Mjd8MzY3fDA=