As others have said, the only parameter that you can get to match, is frequency response.
But there are so many other parameters to take into consideration.
Just one example: different drivers have differences in: resonances, transient responses, dispersion, breakup, etc.
So, even if one were able to match frequency responses very closely, one speaker would probably still be better than the other with respect to: transient response, imaging, cone breakup within audible ranges, etc, etc.
Also, cabinet construction will not change. So, a resonant, poorly damped cabinet, adding it’s own set of distortions and inaccuracies, will still be there. Matching frequency response will not improve waterfall plots.