I have to wonder why so many contributors here are assuming that something as basic as room acoustics is being overlooked. Are they merely misunderstanding the question and confusing "overlooked" with "most important", two completely different things?
Grounding is overlooked and powerful...
Vibrations control is overlook too but less so than proper grounding...
Acoustics controls of the system /room is the most important factor by far...
The most important lesson is that no factor can replace another factor or even compensate for its lacks... This is why all working dimensions parameters matter...
A bad dac, or a non synergetical piece of gear, cannot be cured or compensated really by any other mechanical,electrical or acoustical controls...
But a simple tweak can give something sometimes no easy to buy gear upgrade will do ... (Schumann generators for example)

