@holmz "To say that the ears are all different would be like saying that the feel of a block of ice or a hot stove is different because all people “feel” differently."
No... we have glasses or custom lasik to correct for differences in vision, some people even have color blindness, and we all have different hearing profiles. If we all had 20/20 vision and hearing, nobody would need correction. As for old and hot, 32 is 32 and 212 is 212, freezing and boiling.... (and even so, some people wear jackets when it's 70 degree weather, while others are loving it in shorts and t-shirt). But that’s not the same as flat to 20hz when my hearing isn’t flat to 20 hz.... If my hearing rolls off at 12hz, then a speaker that rises at that point might actually sound "flatter" to me, at my point of perception, than one that does not rise to compensate for my ears’ rolloff point.
This is why we have bass and treble controls too... to help compensate not only for our own individual hearing but also for our own personal preferences and purposes. It’s music, for crying out loud! Taste matters. I’ve seen plenty of "technically perfect" performances that were boring, boring to me, anyway. There’s something to be said for heart and soul... immeasurable factors. It doesn’t make sense to say one "should" prefer this or that sound, especially if one is reasonably cognizant of audio. Somebody who tells me I should prefer some speaker instead of one that I actually, in usage in my home, like pleasurably better... well, I can confidently dismiss that person’s opinion in that case.
Saying flat is ideal always reminds me of philosophers who have very neat ideal theories which then bump up against real world experience; I’m oversimplifying, but Kant’s "everybody should be treated as if they were all equally rational" comes to mind, and Rawl’s "social justice" theories, as does Marx’s so-called "scientific" economic theories, however compelling on paper... some universal theory of human experience will never, as far as I can tell, be formulated.
Not to dismiss measurements, I check 'em out myself, but technical measurements of equipment don't dictate the pleasure factor of individual listeners... never have, and, as far as I can tell, never will. The evidence of this claim can easily be seen by the variety of individual choices sophisticated audiophiles make when it comes to our own preferred speakers, for example, in our homes. In old school terms, "east coast sound vs. west coast sound," ... and on and on.