Make a transistor or a vacuum tube without science. Go ahead I dare you.
People dismiss science and measurements as if they don't or shouldn't exists. They do. The issue with audio equipment and measurement is that is wasn't that important to the general well being. Who cares? just do it. But, if you put enough importance behind the why science, it would be done. Right now, it just isn't that important. Of course it can be measured. It's just not that important to spend serious scientific time and expense to do it.
Getting planes to fly correctly with the advanced circuitry involved without crashing and killing people. That is important. Getting autonomous cars to operate correctly without driving off a cliff, that takes serious measurements and is important.
Put enough time and money behind finding the why and it will be done. It is all science. This is not subjective.
Many can build an amp from off the shelf parts. But, can you actually design and build the amp from scratch understanding the math and science behind it? Can you show the equations and calculations behind why you are getting the input impedance or output impedance you desired, the gain, the frequency response? can you actually calculate and show the circuit's transfer function? do you even know what that is?
The science behind the why. What effects room characteristics have on sound, different types of transformers constructions, resistors, capacitors, coils. boy oh boy. We are talking serious science.
why does this 100 wpc amp sound great and this other 100 wpc amp sound like crap? all amps are the same right? Wrong! look at the transfer function response.
All caps are the same right? Wrong!. So the question is, what do you want to measure and is that important enough to spend tons of money and invest lots of time and effort to do it? Most cases in the audio world the answer is no. That does not mean it can't be done.
Go listen to and record a band playing in a certain venue (outside or inside) good seats. What do you hear? now if the recording is done correctly (not always the case), play it back on pretty decent equipment. Tube or solid state or both. Does it sound anywhere close to what you originally heard? Probably not.
Well since most people won't be at the original venue to hear the original performance and then hear it again recorded, some audio manufacturers "tune" their equipment to "sound good". Very subjective. Not necessary accurate technologically. An amplifier is suppose to amplify the signal exactly with no alterations other than gain. But, that is typically not the case not is it? The amp adds something(s). Typically distortion. Some "sound good" others don't. so tune the amp's distortion characteristics so that it sounds better. Doesn't mean it is accurate. From a scientific view, you would never try to add characteristics to an amp. But from a sound perspective, maybe you want to.
Anyway, stop dissing science and measurements. If it was important enough to do it, it could be and would be done.
enjoy