You make a good point. I'm not sure where it was I was reading this (but it was probably somewhere on this board), but very recently, I recall reading something about how if you can build a speaker that's more accurate in terms of a flat frequency response, more dynamic (more range from quiet to loud passages), and there was one other variable, but these were all things that you could measure objectively or empirically, then you'd probably have a speaker that would do well on subjective listening tests.
But, according to whatever it was I read, you couldn't necessarily go in the opposite direction. In other words, not all speakers that sound good test well, but speakers that test well tend to sound better.
While having good specs on these three variables isn't a guarantee of a superior sound speaker, having good specs increases your odds of creating a speaker people like tremendously.
Then there was a link to a book called Sound Reproduction: The Acoustics and Psychoacoustics of Loudspeakers and Rooms by Floyd Toole in which he expounded on this much more eloquently (and I'm sure accurately) than I can.
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