I'm sorry, but measurements dictate exactly how the sound will be reproduced. There is *nothing* subjective about the reproduction of music. This behavior is far too prevalent here on Head-Fi among enthusiasts supposedly chasing the best sound. If not for measurements, how would you even know where to start looking?
Well, I "believe" in measurements, not that "they" particularly care.
But that doesn't mean that a measurement, per se, has value nor validity. SNR (signal-to-noise ratio) is a fine example and not only in audio. When photos are shown to large audiences, those shot with FILM that have MEASURABLY lower SNR than a digital image of the same subject score HIGHER due to the way the Human Visual System interprets "noise".
And a sine wave IS a useful comparison tool but . . . it's a comparative tool even if little if any sound resembles a sine wave. But it's a precise and easy to repeat test. So it's used.
EKGs are the result of a chaotic waveform controlling the contraction of heart muscle cells. THAT wave form, for the use of the medical analyst, is HIGHLY filtered to be comparatively meaningful.
Who "ignores" measurements when it comes to the servicing of their car, the maintenance of a passenger jet aircraft, or the health of themselves or their family members ? Sound (and vision) may be ALOT more complicated than tire tread depth or a measuring the hours on an airframe but . . . that doesn't mean it's not a worthy endeavor. How did all this progress occur WITHOUT repeatable measurements ? (Disclaimer: Scientific Method: Hypothesis, Experiment (and measurements), Findings, Next Steps).
If the hardware AND the software are the same . . . aside from manufacturing variances, how could they sound differently ? Maybe they "can" but . . . it seems hard to measure a (mental) gremlin.