Source can make a big difference: I was comparing two CD players.For sure source is important...
But between all dac or cd players, half of them will sound wrong and the other half relatively good (it is a way of speaking i dont know the exact number).
It is the same thing for speakers and amplifiers.... It is very important to chose our basic element in the good half section of possible relatively good component....
BUT when this choice is done, the main reason for the lack of information in S.Q term are the uncontrolled mechanical vibrations and also the electrical noise floor which is too high all along the house and mainly because of the room and bad acoustic cause a bad timing of the sound wave reflection and mingling and reverberation and echoing...
These reason are the main problem if the components are well chosen to begins with and are on the right section of the audio products offered in the market...
In a word source count, but embeddings controls count on par with it ....