In my experience money and high end upgrades so superior they could be matter way less than acoustics with an (s)...
Even the definition of what is the source of the playback is confused with the choices of a dac or a turntable creating meaningless debates about the gear choices and by putting emphasis on gear fetichism , missing then the acoustics /psycho-acoustics problems which are conflated then , not even to mere room acoustic controls but this last conflated with few panels on a wall ...
The source is acoustics of the recording original room process , nevermind the digital or analog choices , the end result is not FROM the speakers but from the ears/brain/system-speakers/room parameters ..
Sound experience is a qualia , a wholeness we can control to some point with acoustics/psycho-acoustics ...But it is not a mere quantity, save for those who confuse the experience with some parameters, and those who conflate sound experience acoustics conditions with the gear experience...
Most audiophiles i observed if i read threads brag about their gear not about their acoustics knowledge and experience .... And anyway even the embeddings electrical and mechanical controls matter as much that the gear choices and prices in most cases ...