ABX and blind tests are the platinum standard. Sighted tests are dismissed as irrelevant, no way to have a control for bias. I fail to understand this idiotic aversion to science.
This aversion to science seems to be endemic amongst throughout history.
Let's not forget that Galileo, Darwin and Freud have all been vilified for daring to even suggest that mankind is perhaps not the God created centre of the known universe.
As you might expect, most of the anger came from those that had a vested interest in denying the evidence that was presented, namely certain powers in the church.
With audio, you could argue that the reasons for denying science are somewhat less principled.
Here, amongst certain unscrupulous corners of the industry, it's not a question of a possible theological or even philosophical belief, but merely an attempt of sheer greed by deception.
As we already know, not even scientists and engineers can live in a world free of outside political and economic influence and temptation. Some can be easily bought and sold all too easily in this age of pragmatism.
Now as to the reasons why some consumers would reject scientific data, perhaps it's just a question of pigheadedness?