Feel free to use a term such as subjectivist if it makes you feel better. What I am is someone who has been involved in speaker design for professional applications for approaching 2 decades now. I don't take offense when someone says you can learn everything about speaker design in 4 hours. I don't take comments like that seriously at all.
I don't believe that many modern DACs, and op-amps or amplifiers are transparent. I know that used properly, by competent engineers, in competent designs, that they are, when connected to speakers and placed in a room and listened to by human beings. Computer measurement equipment may tell a difference. No human will. One of the things as a speaker vendor, mainly powered now, must know, is the dividing line between audibility of the electronics and audibility of the rest of what makes up a speaker. For a long time, the electronics, except at corner conditions, has not been an audible contributor, even for the most expensive models with very very low distortion drivers and optimized emission patterns. I don't think that. I know that from the extensive listening tests that we do. We don't just guess at these things. We do listening test after listening test, properly, to remove bias, in multiple rooms. It is not hard to make electronics color the sound, but that is not our market.
Resistor in crossovers can have a sound if poorly specified. This can come from thermal modulation, though the electronics guys tell me that technically they can have a voltage characteristic and some are high enough in inductance to show differences near the crossover points. As everything is active or DSP crossover now, that is a moot point.
I don't know what you are going on about religion or the soul. To me, you are just trying to wrap that up in some sort of attempt to discredit what I say. I don't know how else to interpret it.
How about we do keep this to a factual discussion? Class-D is not PWM. Dipoles can be great and then can be pretty awful. They are much more sensitive to the listening room and the listener position and are more difficult to fix with room correction. Subwoofer integration is also more challenging. Great results can be achieved, but it is not trivial. Built with dynamic drivers they introduce further issues with dispersion, specifically variability and lobing. Line sources normally don't run into this issue as severely, hence why line source dipoles have more market acceptance. The low distortion these line sources have also contributes.
Getting back to active speakers, simply connecting an amplifier directly to a driver provides good, but not perfect control. You eliminate the crossover, but you still have the natural resistance of the voice coil, and non-linear inductance between you and generating perfect motion.