In a conversation w/Steve Guttenberg Roy Delgado the Klipsch Heresy designer had a conversation w/Paul Klipsch. He told PK that the measurements were fine but it didn't sound correct. Paul then told Roy that there is a 5% Fudge Factor. He told Roy do you want a speaker that a computer likes or do you want a speaker the human ear likes.
Does measurements really matter?
This video by Thomas interview Harley is one the best way to understanding the topic of measurement