Again, in theory yes. But I don’t think you could guarantee results that would suit every one. Have you ever heard speakers with almost flat frequency response? I have, didn’t like it. Boring, not engaging, flat is how I would describe it. But they sold a bunch of those so somebody did like it enough.
True, you can't guarantee result suited for everyone. But as I said, with software filter chains, using a reference DAC/Amp, you can customize the same gear for multiple people's taste. Enough research has gone into it, but consumer products are lacking as there is not much money to be made in it right now. What I am saying is, the same hardware can be used whether you like reference sound or warm sound by using customized preset filter chains fine-tuned for each use case.