The room and the system are what they are, recording quality easily the greatest variable. Now, one can manipulate and change audio components and room treatments, same doesn't hold true for any particular recording.
And the biggest influence on sound quality is...
The quality of the recording itself.
Then the room, the setup, the speakers, and lastly the front end.
I've got recordings that make my system sound horrible, and I've got recordings that make my system sound absolutely wonderful.
None of the gear changes have had that much impact on sound quality.