A good room will need very little treatment
I am not by far an acoustician and i speak only from my experience in my room...
The change induced by acoustic passive and active treatment and controls are so huge in SMALL room, that there exist probably no small room that will not benefit from them...
The decisive point is what is a small room and a big one? Reverberation time flows are key...
The reason why people think they dont need now treatment neither controls in their small " good" room is because they never lived the experience of total transformation of the S.Q.before in their audio live...
If you have not live it you cannot imagine it....We are conditioned by the market to buy speakers and thinking they are good or bad in themselves by virtue of their design and this in ANY room...This is completely false... Speakers change dramatically in different room...
I will repeat that give me almost any speaker i can make it sound great in a good room adapted to it...
Give me the best speakers there is in a bad small untreated and uncontrolled room, they will sound bad or at best not very good....
THis is only my opinions after my limited but very real experience.... I dont think that any acoustician will contradict me....