I'm with @baylinor
Everything matters is the short answer as always. But to over amplify the importance of one aspect of audiophilia over another is not a fruitful argument imo.
Too often these threads overemphasize the room (by people who can't or won't buy better gear) or the gear (by people who can't or won't pay attention to their room).
It seems painfully obvious that a good room with good gear is good, and a great room with great gear is better.
All of that is "personal" taste, but really -- good is only good and better is better. And if you can't hear the difference, it's you -- not the room or the gear.