More than that there is no alleged perfect reproduction by recording being equal to all possible location of the listeners at a live event but add to that the alleged reproduction through a system playback in your room acoustic is in fact an acoustic translation ( an act of creation then in the best case or an act of destruction ) for your specific unique ears/brain... there is no exact reproduction in this chain of events...
I would say that the listener's choice of speaker and other components may be comparable to the choice of where in a concert hall the listener sits/where the microphones are placed. Some listeners prefer sitting closer to the performers, some prefer more distance/reflected sound, and their high-end systems may be able to render whichever perspective they prefer. I've often seen gear reviews that say as much, and maybe some people consciously or unconsciously choose gear based on such preferences.
Of course, the more neutral the listening room/speaker interface, the closer the system will be to reproducing the recording accurately, and maybe perfection is too elusive a goal.