well yes in a way it is because 'perfect' sound on a chart would be a flat line but some may prefer a bit of a roll off so the tweeter is not too bright in a reflective room (for instance).
stereos are far from perfect so a little roll off can be good or can be viewed as bad
some think that when you are hearing multiple instruments and all have high frequency harmonics that the ear is capable of hearing higher than normal and the added response can improve perception of detail etc.
I just butchered that statment but it is as close an explanation as I can remember..
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