There is the Math to be considered, and it looks like how Math is used is debatable.
There is also the knowledge of the producer of the SUT to consider.
I feel confident the experienced producer who does assess sound being produced from their designs, is knowing much about Core Metal, Wire Types, Coil Winding and Final Assembly that are contributors to the qualities detected within an End Sound.
As this type of knowledge would be seen as IP it would not be expected to be discussed in detail.

