I don't think this scheme is impossible to make profitable, but there are a lot of problems to overcome, the greatest of which is finding a customer base. People who are educated enough about home audio to know that they should audition speakers before they buy them are also probably willing to take the time to do it themselves. So what you'd have to do is "convert" a whole lot of people into budding audiophiles.

Also, what kinds percentages were you thinking about charging the stores? And also, would you also charge the potential buyers for the in-home auditions, and if so, how much?