http://archimago.blogspot.com/2015/07/the-linear-vs-minimum-phase-upsampling_10.html
2. There was a general tendency towards the minimum phase setting with those listening with speakers whereas headphone users seemed to skew more towards the linear phase setting. This brings up interesting questions about the differences between the sound presented through speakers (especially soundstage and imaging qualities) versus how sound is perceived through headphones (free of room interactions, lower channel crosstalk, mental integration of the stereo image). Perhaps the digital filter settings should be taylored to the type of listening...
Here: usually speakers in
near field.
My two cents
We are facing a
complex system in which many variants are involved. The tests must be in the same equipment and room to reduce the error. If the listening is also with speakers and far field, more complicated will be, and if we use Room EQ more too.
Therefore, the logical thing is to have both types of filters and other intermediates, letting the listener decide in each situation and type of music played. That is,
there is no clear choice, it will depend on our circumstances.
And, in case of retouching the frequency response, it is better that it is not aggressively and not in the entire audible band. Better to have speakers with a fairly flat response and adjust without abusing, without looking for an impeccable graphic to show off in the forums.
Update: I am ALWAYS writing about
music. Cinema is other world, where the sound is very manipulated and spectacularity is sought, so the use of Room EQ is usually the best in that case, and in all audible band. BTW, to listen to music
(not musical PRODUCTS), better with Pure Direct in the AVR but, again, you need speakers with a reasonably flat frequency response and a not very problematic room.