I find this view surprising (including Matthew's quote).
I have two permanent systems,
1) My living room. Around 50m^2 (540sqft), roughly 10m^2 (100sqft) of the walls are covered in acoustic treatment. This space is reasonably and relatively evenly damped. Listening distance around 3.5m
2) Dedicated listening room. Around 15m^2 (160sqft), with roughly 15m^2 (160sqft) of the walls and ceiling covered in acoustic treatment, and the floor has wall to wall rugs. This space sounds very dead, to the point where you almost hear the blood flowing in your ears when you just stand still in there. Listening distance around 2.5m.
The dedicated room needless to say have way better surpressed early reflections, and also more direct sound since you sit closer to the speakers. While the living room sounds good, the dedicated room sounds WAY better. Anecdotal of course, but I've had many people say that room is the best sound they've ever heard. And that's not me trying to push my speakers

, it's in large part how the room sounds. I have to explicitly tell people that the room contributes, and the speakers will not sound like this in their normal living room.
This is my living room:
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This is my dedicated listening room:
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