A good composition well performed is far more important than the recording quality, IMO.
This thread gives me some insight as to why some people are always "upgrading" and why they have such strong sonic preferences. I wish them luck.
Does it have to sound good for you to like it?
I listen mainly to classical music. The SQ of classical recordings is all over the place, not nearly as consistent other types of music. Recording large orchestras is a complicated and difficult endeavor. Smaller ensembles are easier to record. So, if you listen to a great performance of an orchestral (or any) recording but have trouble with the sound will you avoid listening to it?