Your reference for "the absolute" sound?

As the magazine referred to, the absolute sound was live music.  For most great music halls the best seats were centered and depending on your preference within the first ten or so rows.  I have never been to a great live performance,  indoors or out, where the music was coming at you from the sides, the back or anywhere rather than in front of you.  But now there are systems with speakers at the sides, rear, rear center and so on.

Is the point of reference for a great stereo system more like a movie theater with "surround" sound?

I do not want to attend a live performance where the singers/players are set up like some of these "music" systems seem to want to do....the vocalist behind me, the trumpet to my left side, the base to my right side...etc. 

"is it live, or is it Memorex" or is it just garbage?