In a nutshell, if i read atmasphere right , psycho-acoustics rule even gear design ...
Not mere taste ....
Van Maanen himself said the same thing as atmasphere ...
https://www.temporalcoherence.nl/cms/en/
For sure different road can be chosen by each amplifier designer, but the road is chosen around the same center : human hearing characteristics ; then putting the emphasis on the way the ears/brain perceive harmonics or the way the ears/brain inhabit his own non-linear time domain; but these differences in design approach will never obey the mere taste of the designer so much as they will obey the specific psycho-acoustic facts and principles by which he will attack the designed "musicality" problem ...
No taste relativity then to begin with and at the end of the design process .., But for marketing taste is first and last , because no design is perfect, marketers will call the customers and spoke to him about his tastes for "musicality" ...But there is not so much taste in the way we evaluate "musicality" as much as different levels and different acoustic aspects of this complex phenomena ,"musicality", where subjective evaluation is always conditioned by objective factors ......As musicians and acousticians and trained specialist and maestros or most designers knows already ...
Atmasphere must correct me here if i am wrong ...
Interesting debate for sure ...