"They are here" only applies if the recording was done in a room very similar to yours. I prefer a room/system interface that is neutral enough to let the actual recorded soundspace come through. Should be able to accurately portray opera house,stadium,small club,etc,etc. Even multi-tracked pop or rock mixes should present accurately. So in short, I prefer "you are there"
You are there-they are here
What type of presentation do you prefer when listening to your system? Do your prefer the illusion of being somewhere listening to the performers or the performers in your room performing? Also, based on what you prefer, what speakers are you using? Hope this question makes sense.