100% this.
Everything, IMO, can be measured prior to hitting the speaker. For example, for just stereo, I don't believe any human can hear an artifact introduced by any of the top 10 DAC's measured, and using Benchmark amps, no one is going to hear anything but the source material prior to the headphones or speakers being used (assuming competent cables are being used and not some 100 yr old rusted garbage found in the back of a shed).
The speaker is where measurements are important but simply can't tell YOU what is best. How many rooms look like this:
View attachment 118337
Notice all lack of room treatment. What speaker IS NOT going to sound bright in this room. This person might prefer a speaker that literally drops off a cliff after 5 kHz.
And don't think money or knowledge makes a difference, this is from
the KEF site.
View attachment 118338
If this is how KEF is telling people how to create a "STUNNING" sound setup, maybe they actually design their speakers to sound acceptable in such a crappy space.
Then you have idiots like me, who put together a treated room based on the hundreds of opposing viewpoints he read on forums like this. Did I add too much treatment, not enough, are my room dimensions screwed up?
Speakers are one area where measurements are helpful, but eq is king.