Prof, with all due respect, Amir's approach still assumes that he is measuring everything that matters in terms of ultimate sound quality. I think that is unlikely to be a valid assumption. If Amir's assumption of perfect measurements is invalid, then the importance of human listening cannot be excluded from any evaluation of a product designed to improve the sound quality of reproduced music.
Amir talks up the value of unbiased listening tests, but then admits that he is clearly biased and unwilling to go to the trouble of setting up any unbiased listening tests himself. That is the bit that is missing from most of Amir's reviews, including his P12 review.