You can tailor the sound through the topology.
I think my point is you start with the circuit, and the specs which should provide 99% of the sound of the unit.
This is what I gleaned from Ralph's posts above. Good quality and reliable parts, and not necessarily expensive parts, is a must, but its all in the circuit.
I don't know Frank Van Alstine and have never heard his equipment. I do know he has a fine reputation and is respected among his peers, which says a lot. I think he's probably earned the right to have a strong opinion on the subject at of boutique parts and wire.
I do know Roger and I have his equipment, one unit modified by the previous owner, and another stock. I can say I learned more about audio in one session with Roger than I did in several years (and a few wasted dollars) previously. Same for conversations with others like Ralph.
So people can listen to parts and wire and whatever else they enjoy listening to, hopefully music will be included in the equation. IMO, based on what I have learned, the enjoyment still starts and is largely responsible through a well designed circuit.