HERE!!!

But only with regard to the electronics portion of audio chains. My view has been stated several times in this forum, including this recent post. My belief is, when you are given two clearly different-sounding amplifiers, you will also detect some measurement differences if you try hard enough with the methods available today. In other words, measurements on the electronics (even tube amps) are "clean" enough so that it is relatively easy to ascribe even subtle differences in measured values to sonic differences.

I don't think I qualify as an auronihilist when it comes to loudspeakers. But there is a big caveat here -- the simple fact that different speaker designs ALWAYS measure differently. And the measurement differences are in fact quite large. Essentially, there is no way to test the hypothesis: all components that measure the same, sound the same when it comes to speakers. But I do believe that there still are lots of aspects in loudspeaker sound quality that cannot be readily measured and quantitatively expressed even by today's cutting-edge techniques.