A persons taste has a lot to do with what sounds good to them.
Everyone goes by listening to come up with what merrits as sounding good to them.
I listen to many systems from belonging to an A'phile club here in central Florida. Most systems fall into a slot of acceptable sound to meet my taste. Others, though fitting the bill to the owners taste is outside of my own.
By hearing so many systems on a monthly basis I have come to appreciate other peoples taste that don't match my own.
If there was an objective approach for evaluating a system, it would fall short to someones taste.
Some like it warm, some like it neutral and some like it very lively.
Good topic Mrtennis.