flashbazbo’s post says it all; that’s EXACTLY how almost all commercial recordings are made. It is also the reason why using any of them in the attempt to assess the accuracy of a system, or loudspeaker, or any other component, is pointless. One CAN make other judgments about the above (transparency, low level detail, PRAT, dynamics, "involvement", etc.), but not (timbral) accuracy. The recording itself is not literally accurate, so even a "perfect" loudspeaker (if there were such a thing) would not be able to produce a completely natural sound from such a source. In the end, the accuracy of the microphones used to make any given recording matters little after the signal they create has been subjected to all the electronic manipulation and processing that commercial recordings are.
In contrast, audiophile engineers work very hard to create exactly the opposite kind of recording---as close to a virtual replication of the original acoustic event as are they capable. Those engineers DO value the accuracy of the microphones with which they make recordings, some of them going to great lengths to optimize their performance, including building their own mic pre-amps, tape recorder electronics and heads, etc. Both Roger Modjeski (Music Reference) and Tim de Paravicini (EAR-Yoshino) have worked on the equipment used by engineers such as Water Lily's Kav Alexander, perhaps the greatest living recording engineer.