Physics is physics, and math is math. Those are usually not open to debate.
Generally, quality goes up in price, generally higher parts are used at higher prices.
Also there is a law of diminishing returns. Think we all know a $100 cable will sound better over a $5 cable. But how better is a $1000 cable over the $100 cable?
Music is much more then math and science. There is emotion involved. That is very subjective also hard to quantify. If you remove all the emotion from music it becomes sterile and lifeless. Specs only tell half the story, but at least give you some context.
Guess my point is, we can all use the scientific method, and measurements to create a "perfect" setup. But that "perfect" setup will most likely be cold and lifeless. No one really wants that, we want the emotion, that cannot be measured. So here we are.