At one point I had 2 pairs of the same speakers. One set up in the very large, lively, and open ceiling living room. The other in my carpeted and acoustically treated listening room. Yes the electronics were different, but nowhere near enough to account for the vastly different sound. The difference wasn't quite so huge if you compared from the sweet spot but even there it was obvious.
So yes the room makes a dramatic difference. Even how and where the speakers and chair are placed makes a huge difference.
In terms of bass, rooms create standing waves at different frequencies. Rooms with dimensions exact multiples of each other are worse. 12x12x12 would be a horror show. 16x24x8 would not be great either.
Basically everything about the room matters.
So yes the room makes a dramatic difference. Even how and where the speakers and chair are placed makes a huge difference.
In terms of bass, rooms create standing waves at different frequencies. Rooms with dimensions exact multiples of each other are worse. 12x12x12 would be a horror show. 16x24x8 would not be great either.
Basically everything about the room matters.