In medicine and in science in general the ONLY kind of test considered reliable is a double-blind test. Should listening tests of audio equipment be different? Perhaps it should because the "data" is completely subjective. But this means that the test results are completely useless, so why bother? Go listen.
In the sense that a double-blind test can be used to show that a difference is inaudible even to experts....YES this is very useful to separate hyperbole from the reality about the magnitudes of difference between components.
Given two pieces of equipment that do have an audible double blind statisticaly meaningful difference, then I am with Eldartford.....the "better" sounding piece of gear is a subjective matter...some want "accuracy" which involves science and test measurements...some want the nicest sound colored to their personal preferences!
Science has no place in our hobby. We know what we know and we don't need no book learnin'.
Science and test measurements do have a place in audio, but are only relevant to a small portion of audiophiles, a much higher preportion of manufatcurers (to help design, build and QC) and to a very high proportion of sound engineers/studios.