Not only ALL rooms need treatment. but audio experience could be 75 % acoustical, 25 % basic good electronic design...
This % is variable, but NEVER in favor of the electronic design like 49% acoustical, 51 % electronic design...
This is pure science....
The sound you listen to come from the room /speakers, NEVER from the speakers alone in a small room especially...
It takes audio magazine market to make us believe that "upgrading" a10,000 dollars amplifier to a 100,000 dollars one, will be the key to audiophile experience.... Helmholtz has known much about sound perception one century ago than consumers magazine now...