the fundamental problem with any question like this is of course any one element of successful design can matter, but the specific impact of that element can only be felt only if all else is equal... design of something as complicated as a loudspeaker is highly multi-variate, so ’all else’ is never ever, ’equal’, far from it in fact ... so it ends up being an interesting theoretical discussion with little to no real world applicablity
'does the type of insulation matter in how an interconnect sounds'?
'will a different brand of capacitors in a linestage improve the sound'?
'do r2r dacs sound better than delta sigma ones?'
and so it goes, round and round...