Given that there are hundreds of speaker companies, there will be hundreds of different approaches. Some will tune their speakers to sound good to their ears while others will guess what audiophiles want and try to tune accordingly.
I think the key thing to remember is that:
A) Audiophiles have such bad hearing that you can get away with pretty much any kind of sound thesedays. Just stick a high price tag on it and it will sell.
B) Speaker designers are not 100% knowledgeable about what they are doing or how to achieve what they want. It's all trial and error folks. There are no standards to meet so there's no right or wrong!
I think the key thing to remember is that:
A) Audiophiles have such bad hearing that you can get away with pretty much any kind of sound thesedays. Just stick a high price tag on it and it will sell.
B) Speaker designers are not 100% knowledgeable about what they are doing or how to achieve what they want. It's all trial and error folks. There are no standards to meet so there's no right or wrong!