It’s true there are just too many variables in all different rooms. Also in what people like to hear with respect to “too live” or “too dead”.
After decades, Im one of those folks that has come to my own personal conclusion that room acoustics come first. Whether it be broadband absorption and diffusers galore or just a few furnishings and a rug (or not), it’s room dependent.
Then comes the positioning of speakers/listeners. For me gear comes last.
But what if you do low volume/near field listening? Or headphones?
With no real boundary interference is room treatment necessary?
Here I would think the electronic gear would take priority.
Preferences and taste can’t be argued after all…