You can't disagree using data you don't have. For 50 years, Dr. Toole and crew did not consider something useful to go after. The few others who researched it said it is only audible with specialized signals and even there, its value for preference can't be established.
Given the above, the best position you can take is neutral and not advocate for it especially since such phase "accuracy" (whatever that means) likely won't come for free.
I thinks it's easy disagree with the idea than once things are "done right", there is no concern for phase......and to be able to do so without having to provide data.
I've not yet seen a phase study that was willing to make a definitive claim that phase/GD is completely inaudible.
And most studies call for further research like the one you posted earlier.
I'd like to pull a snip from that study up again as an ongoing example....
Those conclusions do state the authors saw no need for concern with phase on regular music and speech with the test equipment, speakers and headphones that they used.
The conclusions also give examples of clear phase audibility, state more work needs to be done, and that audibility limits might become more stringent as improved reproduction systems become available.
I think we can all agree on the basic "done right" spinorama goal. But for me, as a speaker builder to say ok, phase doesn't matter....... that's as good it gets....
....well I view that as capitulated nonsense. The very studies themselves say to me, go to work. Find some icing for the cake.
From all my experiments, I don't know what to conclude about phase linearity yet, other than thinking that if it matters for regular music, it matters more as frequency decreases.
I can positively say, using linear phase crossovers makes it much easier and more likely to get to the "done right" stage...if for no other reason, I advocate linear phase for that.
??? That is how we determined what frequency response we should aim for in speakers. There are many compromises in speaker design and we need to be clear on what brings the most listener satisfaction, and what not.
Umm...for me, speakers should be designed for best flat response on and off axis. I think speakers need to be like DACs, and amps....as technically correct and flat as possible.
I want to be able to use the speakers anywhere,.... and adjust to whatever room, venue, or outdoors......starting from flat.
Any built-in voicing or response curve adjustments, I see as attempts at maximizing satisfaction to a target market segment.
And as a separate process to be overlayed on technically excellent flat speakers.
So imo, assessing speaker preferences is more about making good business/marketing decisions, than a part of how to make excellent speakers.