I've heard the saying before that music is art. Audio is engineering.
The people who are in the middle of this are in the recording studios. Some believe like audiophiles, some are more like engineers. Nearly all are in the business of altering, coloring and giving the recordings a particular character. It is a combination of art and engineering. Most of the similar thinking on the playback end is myth. Taking the approach that putting together a satisfying home music system is an art can be entertaining and more satisfying to some people than just buying based upon sound principles. The magazines have cultivated this approach since at least the 1980's. If someone enjoys that then fine. It can however lead to a tremendous amount of wasted money and products that make no sense. A perpetual hunger to upgrade and improve. I'll avoid the temptation to go thru why it can be more satisfying to more people than a hard nosed approach, but I was that way for quite some time. There still plenty of interest regarding speakers, and rooms etc. It is a different perspective. My advice on system building is find a speaker you like or love and work backwards from there. Everything after the speaker in your room is easy.
Making audio components is engineering, but it's the listeners that judge the result of the engineering.
I absolutely agree that any two components that measure identically will sound identically, but I am not absolutely convinced that we know how to measure everything. I believe that the vast majority of engineering is focused on data transfer and not audio reproduction.
If two otherwise identical tube amplifiers can sound vastly different after changing the tubes (clearly tubes do not all measure identically), it seems that it's unlikely that any two amplifiers of different design could truly measure identically.
Because the differences are not always significant, I think that expectation bias can go both ways. I have no doubt that some audiophiles believe that they hear things that are simply ridiculous (e.g. directional preference for fancy fuses being an extreme example), but I my experience does not align with what I'm understanding from the ASR perspective.
To be completely honest, when I joined the forum to better understand a different perspective, I thought the discussion was going to be focused on things like fuses, cables, and other items that where the differences (if they exist) are expected to be very small. I am surprised that it's really at the true component level.
Well, time to get my mind back on work. Another week with stress levels being the highest in my nearly 22 year career awaits...