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No I cannot agree with the OP
The components build quality and the audio performance of the Source and the rest of the audio system components ranks #1.
The "system" is a chain of its various audio components, that all have their individual strengths and warts. That is why a careful marching of these components will leadto that ethereal audio OZ with a system synergy, or a failure will predicate an expensive disappointment .
The listening arena and all it's add-ons, tweaks, and accroutiments are a distant secondary portion of the overall audio satisfaction alchemy.
IMO and personal experiences, a superior quality build and superior performance capable system player in an average arena environment will always slay the reverse.
Example: When you attend a large audio expo, invariably held in a large hotel or convention centre with poor to extreme poor environmental influences on the audio performance.
Regardless, the "top" audio systems themselves at those expos always prevail over "lesser" systems even in a common comparative crummy listening environment -- . not even close -- full stop.
I agree with the OP. For akg, I would agree that for equally bad (or good) rooms a "better" set of components will generally be "better"... But a "good" room with a properly set up system of competent components will always sound better than a "poor" acoustic environment, You can't compensate by throwing money for components at the problem. You may want to search out Charles Hansen's comments on this subject in a manufacturer's response in Stereophile.
@akg_ca I must admit I've had exactly the opposite experience to you at shows. In my experience the systems that often sound best at shows are those that have taken the room into consideration - often the most modest systems using cheaper components sound best in show settings. The cost no object systems often sound terrible.
My own domestic experience is that until I optimized my room I had no idea what my equipment was capable of. Having fixed the room I could then fine tune the sound with tweaks and only having done that am I finding any desire to upgrade the components