a recording is an inexact reproduction of reality. recording quality varies. why strive for a significant discrepancy from reality ? in fact there is no way to know what is embbeded on a recording. the content is unknown. therefore, how can you strive to reproduce that which is unknown ?
our hobby is essentially one of entertainment. thus, there is no definitive criterion for achieving the "optimum" level of entertainment. it is a purely subjective phenomenon.
i accept the concept of accuracy. it is an ideal which cannot be attained, as a stereo system is composed of components which are imperfect.
those who believe that "input=output" is the sole purpose of a stereo system are entitled to that opinion. unfortunately, there will never be an accurate system and it is difficult , if not impossible to quantify the inaccuracy of a stereop system, as the concept of accuracy is mult-dimensional.
i think that that trying to configure a multi channel stereo systemis just a manifestation of satisfying the taste of the listener, as tvad has stated. i don't consider any other significance to this endeavor.