DBT comparisons of speakers is nearly impossible for anyone to do, save one or two very well equipt and expensive labs, for a number of reasons. First and most obviously, you need a way to not only hide the speakers from view
without impairing their sound (easier said than done) but switch them without knowing what was switched. And the switch has to be near instantaneous, less than 2 seconds. I read about one lab with a mechanical carousel to do this but that's well beyond the abilities of most reviewers.
Secondly, you need a way to level match the speakers and switch them. While that's not insurmountable, speakers are very room dependant. To be fair to each speaker, you really do have to switch their physical locations when you listen. At the very least you must find a way to place them both in a way that compromises them equally.
Then there's the issue of resonances from the speaker not in use coloring the sound of the one that's playing.
Next, there's an issue of compatibility (or "synergy"). I realize synergy is not something many of you believe in, but electrical compatibility probably is. If one of the speakers under test has unusual drive requirement or impedance you must make sure the amp being used is adequate to the task.
Lastly there's the logistical problem of having enough speakers for the shootout. You must be able to afford to buy them or have some means of obtaining them on load. If you have buddies willing to loan them for the shootout you're fine, but don't expect many manufacturers to be volunteering to help you out.
That said, subjective shootouts are a lot of work but can be a lot of fun.