soix, thank you for the evenhanded response.
The problem with comparisons to other gear as the basis for a review is twofold.
First, to take that approach assumes that everyone, or even most, interested in the piece of gear being reviewed has heard all the other competing gear which are “what most would consider to be head on competitors/alternatives”. Big assumption; and as we all know the “opinions” of many are often based on reviews and word of mouth, not actual first hand experience. Not to mention, the sonic effects of the necessarily different rooms, cables, ancillary gear, setup. Moreover, consider how much disagreement there already exists among audiophiles about the pros and cons of a lot of even top gear.
Secondly, most audiophiles have heard (hopefully often) the sound of music in a live setting. A review that relates what the reviewer hears to the sound of live music, subjectivity and all, seems to me will be much more effective in conveying a sense of what the reviewer hears. Some might consider this approach invalid because of issues around subjectivity, but ask why this same concern should not apply to our perception of the “sound” of gear.