That’s a Strawman argument that human hearing differences are greater than differences in specifications.
A strawman argument is a little different. It is more like : "I like baseball" to which the strawman goes "but what about whales?"
https://en.wikipedia.org/wiki/Straw_man
I'd put this more in the category of "not universally accepted truth."
I argue that the reverse is true. First, you'd have to list out all the specifications you are talking about. Next, you would have to show that they and only they are responsible for what we hear. Lastly, the quality of desirability would have to be ascribed to each.
In addition, the amplifier/dynamic speaker interaction is complex. You'd have to not only gather these specifications for the amp and speaker, but for the total system.
Don't get me wrong, specifications and measurements are important, but science stagnates and becomes something else when we assume we've measured all relevant parameters. Over and over in the course of science, and especially medicine, this has proven to be hubris.