As I understand it, the process of psychological accommodation plays a role in transforming the raw sound of an audio system into the experience of music. Our cognitive processes start with bottom-up processing (we detect pitch, loudness, timbre, rhythm, and intensity); that is, acoustic information.
Soon, though, we fit these into pre-existing schemas, such as melodies, harmonies, rhythms, genre, emotional patterns, etc. We do what is sometimes called "top-down processing." We're guided by the schemas and start predicting (often subconsciously) what might come next. When these predictions are met, it contributes to a sense of coherence and pleasure — "musical experience."
That's at least how I understand it -- a continuous interplay of bottom-up processing (detecting raw sound) and top-down processing (applying and accommodating schemas) leads from the "sound of a system" into a meaningful musical experience.
My understanding, also, is that most decent systems can accomplish this as it is part of what the listener's brain does.