Speakers with completely flat responses do not sound good. I have read articles from more than one speaker designer that attests to the fact that flat response speakers sound dry and lifeless. One sticks in my mind of a designer that could not decide between releasing his speaker which tested nearly perfectly flat or release it with great sound. In one case you sell to the specification people and in the other dedicated audio folks
This simply puts speakers in the same category as all other high end audio stuff. A simple measure or two does not characterize performance to the human ear. So, to design great audio equipment… the important, very time consuming part is human listening tests and tweaking to make it sound good.