I think when designing the ideal speaker, the room should not be thought of, since if you are altering the speaker's sound to work with a certain room, you have now possibly invalidated other rooms, possibly making whatever issues they had even worse.
The ideal solution to that is making a "pure" speaker, as in no screwing with the speaker to blend in better in certain room layouts.
Flat frequency response is the first place to start. Next is the range of frequencies it can cover. Finally is the off-axis response. Once those are covered, there's a good chance it will be the perfect speaker.
Stop thinking about comparing instruments to it...start thinking about "is this as close to what's on the CD as possible?"
I think too many of us have strayed from this path too often. Thinking about stuff like exotic cables, CD transports, tubes vs transistors, etc....when the biggest innacuracies are still due to the speaker.
...it astounds me that speakerbuilding is not as popular as cablebuilding considering how much more value a good pair of speakers can be.