The first way was by considering the wall to be mass-like (i.e., only compliance, no stiffness). In that case, the pressure at the boundary is given by Newton's second law, i.e., \(p_i + p_r -p_t = m\partial u_x/\partial t\), where \(u_x\) is the normal component of the velocity. The other boundary condition is that the normal component of the velocities must match on either side of the boundary, i.e., \(u_i\cos\theta + u_r\cos\theta = u_t\cos\theta\) which gives \(1-R=T\) upon division by \(u_i\cos(\theta)\times\) the impedance of the propagation medium. These relations can be combined to get \(T\),
\[T = \frac{1}{1+j\omega m \cos(\theta)/2\rho_0 c_0}\,,\]
which recovers the special case of the three-medium problem considered in chapter 4. What is remarkable about \(T\) is that it equals \(1\) for \(\theta= 90^\circ\).
The second way is more refined, in which the wall's stiffness is incorporated. See here for the derivation. In short, the compliance of the wall makes the right-hand side of Newton's second law differ from the rigid case, but the normal component of the particle velocity condition is identical to that in the rigid case. The result is
\[T = \frac{1}{1+(j\omega m \cos(\theta)/2\rho_0 c_0)[1-(f/f_0)^2\sin^4\theta]}\,.\]
For a given angle, the coincidence frequency is the frequency at which \(T = 1\). Physically, coincidence is the matching of the trace speed to the natural flexural wave speed of the panel. Coincidence takes a massive hit to the transmission loss of a panel.