You guys are funny. My listening room is comfortable, because it has a thick Beni Ourain rug and drapes and furniture that (gasp!) matches and is upholstered. The softening qualities of the sofa, chairs, drapes and rug certainly temper the room, which is 12x18, with hardwood floors, plaster and windows.
If the room was fugly and not matchy, it wouldn't be the same experience.