Anyone who wants to hold up "flat" as ideal needs to at least investigate the B&K or the Harman speaker curves. There’s a lot of stuff written there. Also the East Coast vs. West Coast sound. How Klipsch and AR were sounding different from JBL and why.
Also, take a look at the work Floyd Toole has done in terms of determining bass levels vs. user preferences.
Then there’s the issue of hearing and volume. Some speakers really bring out the best at low volumes while others need to be played loud.
This is just the tip of the iceberg when it comes to deciding what a speaker output should be like.
Best,
E