@prof Your argument relies solely on this simple equation
Good measurements = good sound.
Great measurements = great sound.
Bad measurement = Bad sound.
Different wording but it all implies the same thing. That if something measures good, it must sound good. Which is completely untrue and many can attest to this, Both consumers and designers. I have seen respectable designers come out and say they purposely use a worse measurement component because it sounded better than the better measured one.
If measurement was a good indication on the sound quality. ASR should only measure products and not do any listening. The Topping D90SE was (is?) the best measured DAC ever, and how does it sound? Honestly not very good.
Going back to the measurements. There are products that measure just god awful and they sound great. It doesn't take much to realize there's something amiss in the way ASR do their measurements.

