cfrizz mentioned mental conditioning and I couldn't agree more. In my own experience - as a man who's into home theater, always had a home theater setup dominating my living room ever since I've lived on my own and thus, introduced the home theater "lifestyle" to any women in my life - the reactions of different women have mostly seemed to be a matter of pre-conceived ideas.
For example, one woman I knew hadn't even seen my place yet. I just told her that I had a 100" projection screen in my living room and her eyes went all wide and she said, "GAWD! That's gonna have to go if you ever expect me to come over to your place!"
Needless to say - we were not soulmates
But other women's reactions have ranged anywhere from blank stares to true enthusiasm, so it's by no means a "woman" thing - it's an individual thing.
Mostly though, I do think it comes back to conditioning. Most people, men or women, once we get an idea in our heads that we either like or dislike something, that general attitude sticks and it takes quite a lot to change it. If you have a terrible experience with a dog as a small child, you grow up not liking dogs - it's pretty much that simple.
So some women grew up with music and movies as a really pleasurable part of their lives. Other people had a negative experience where their dad brought home some huge *** speakers and their mom and dad had a fight over it - now that person instantly has a bad reaction towards just seeing big speakers. It's all conditioning and perception.