I feel like the whole discussion comes down to the definition of what is ’better’.
One could say equipment A is ’better’ than B based on measured parameters like frequency response, pulse response, distortion, phase, waterfall and what have you.
As far as hearing goes, it’s always completely subjective. We can’t use the word ’better’ in this respect, it’s all about how much a person likes the sound. People may like vinyl or tubes more, even though measurements prove the sound is colored or has higher distortion. People may hear a difference between power cords, even though it can’t be measured. So what? If someone likes it more, than that’s a given.
I actually have no idea what the whole discussion is about. Scientific measurements can deduct a certain device measures better than another, and listening tests can deduct a person likes a certain sound more than another. These are two entirely different things, and both can live perfectly together.