I just ignore and avoid the subjective stuff... Most "audiophile" resources are useless.
I'm all for it but the problem is, proper controlled listening tests are VERY time consuming. And you really need a listening panel or a series of listeners because some people can hear things that others can't. And when there is an audible difference, different listeners will have different preferences. More listeners also gives more reliable statistics.
It's more common in university or corporate research than as part of a review.
I'm sure Amir has done proper controlled listening tests. He has a
video about it. But of it's not part of his routine reviews. It would eat-up too much time and it would only confirm what he hears in his sighted listening and backs-up with measurements.
It's often pointless since most electronics are better than human hearing. And the most common defect-weakness is analog noise and if the noise is audible you don't need blind-controlled listening.
With headphones and speakers, controlled blind listening can be useful but not ABX, because there is almost always a difference and you can easily identify X. Headphones also feel different and have different weight so if you have lots of experience with lots of different manufacturers you might be able to identify the manufacturer, if not the exact model.
A publication like Stereophile with a staff and a budget could do informal listening panels and I think it would be useful for each member of the panel to record their impressions before any measurements, and of course without knowing what they are listening to. But that would take courage and humility.

I only mention Stereophile because I know they have a staff to make a listening panel... Bind listening isn't "their thing".
