What do you think about this statement about "AUDIOPHILE"?

I think every audiophile decides for himself what this hobby is about.

Only this one tiny little part is correct:

is not therefore about spending large amounts of money to effect step change and realize "night and day" improvement, but rather a gradual process

All the rest is off base. Especially the nonsense about speaker selection being the biggest part. Not even close. 80% is of course arbitrary, both the number and whatever subjective nonsense goes into assigning it. There are indeed very important differences between entry, mid-fi and high end, just as there are differences between the different components within each of those arbitrary levels.

The one useful bit of the whole thing is the idea that the main difference between a good system and a great one need not have anything to do with the cost or even the quality level of the components. A really nicely set up system with all the right tweaks can easily outperform much more expensive and highly regarded gear. It can even be "night and day" better. But it will only get there by painstakingly gradual tiny little incremental improvements.

Mahgister had a great post about this recently. His view is there are three main levels- call it low-, mid- and high-fidelity, which roughly breaks down into mainstream, audiophile, and cost no object SOTA audiophile. He sees no point upgrading. Unless you can jump to the next level you should tweak small changes. Having seen myself how many small changes can be made and how much they can all add up to I have to say he makes a pretty good point. 

Either way it is indeed a gradual process.

Millercarbon is of course totally wrong in his assumption that speakers are not the biggest influence of a system’s overall sound. It has been proven numerous times that they are. See, everyone has an opinion, it’s the internet kids!

Another +vote for the statement as above being correct. A musical genre plays and important role, in which an Audiophile, chooses playback gear.
I will second,  the loudspeaker as a leader of playback gear.   Have fun in this hobby!

Happy Listening!

It is true for the most part but I would include the amp in with the loudspeaker as a combination and every once is a while there is a sea change in performance such as with digital bass management and "room" control.