My "listening room" (such as it is) is small and highly flawed (and if it isn't highly flawed it is only because of total luck) and by everything I have read, the level of my electronics totally exceeds the acoustic capabilities of the room. However, there is certain (digital) source material that absolutely shines, and in the dark with my eyes closed the sound stage prevails and the room disappears.
On the other hand, I have rolled tubes that were completely "blah" and I have source material that is flat as a board. My last upgrade was a preamp and I lost some warmth but I gained air and detail.
I would think that if it ALL comes down to the room, and that without the room, NOTHING else matters, I wouldn't hear the difference between tubes that I like and those that I don't like and lifeless source material versus some of my better sounding SACDs and red-book CDs.