You are confused here...
FIRST : Acoustic control of a room improve ANY system to the roof...
Lower cost one and higher cost one...
SECOND : no room acoustic will transform an audio system of less good design in a better design...
THIRD : the distance between a relatively good basic audio system and a higher costly one is not what most people think ... WHY ? Because they had NEVER listen to a basic good system in a controlled room... To improve the system in their head the only way is to throw money on a top high-end design...Yes the top high end design will be better BUT NOT BY THE HUGE MARGIN PEOPLE HOPE FOR...
FOUR: the goal is to improve the way any recording can give the best : it is acoustic the best way IF WE HAD ALREADY SETTLE OURSELF ON A CHOSEN AUDIO SYSTEM RELAQTIVELY TO OUR WALLET ...
We dont discuss in the sky here theoretically and dont put simplistic argument like a 50,000 bucks amplifier will make a greater positive difference than my 2,000 bucks Sansui AU 7700 in the SAME ROOM ( paid 50 bicks yes i am lucky) For sure the more costly amplifier will do a better job in the same room ...
The main point is we must invest few bucks in acoustic generally if you are not sure we CAN give 50,000 bucks for an upgrade...And even if we can pay for a costly gear and that is my point, the acoustic control PROBABLY will be a greater choice and improvement if the amplifier we already have is very good...
Is it not simple?
The trouble with this "it’s not the system it’s the room" argument is that the good recordings and the mediocre recordings are both being played in the same room. Moreover, it is the same room as my upgraded-from system. I fail to see what difference the room would make in comparing one recording to another in the same room.