The Room

speakers+room+ears are only one not 3 elements.....

This is call the acoustical embeddings of an audio system and must be passively treated(materials) and actively controlled....

The 2 other embeddings are the mechanical resonant dimension...

And the electrical grid of the house....

These simple things must be said because they are lost in translation.... Audio is not only linked to electronic design mainly, but to these 3 embeddings first....

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. 

Rooms with dimensions exact multiples of each other are worse. 12x12x12 would be a horror show. 16x24x8 would not be great either.

This is where active room controls play his most important part....The passive way are sometimes enough  but in this case the active way is essential i know because my room is roughly in this case....8 by 8 by 12.... :)

Active controls: various kind of resonators of different size, helmholtz bottles, schumann generators modified...