I had 1/2 dozen hi end dealers in around a big city I lived in. A bunch of us were part of an audio club that met 1 or 2 times a month listening to people’s setup as well as finding new artists/groups. On many occasions, at 10pm on my way home, I would stop off a this large record/cd new/used dealer and would buy a handful of discs/albums of new people we just listened to. 1 hi end dealer told 1 of our club members to get out of his shop because the owner said you’re not going to buy anything anyway. We all stopped shopping there. Pretty rude.
The room is the most important piece of the audio puzzle, that includes sizing the room and treating it. When building a couple custom houses, I built a room within a room to get the right golden size which was a big expense. The room will not perform miracles, a Sony/pioneer system will still sound like a Sony/pioneer, but a well thought out room will allow you to get the best sound quality your components will allow, where a bad room, your $100k system might sound like a Sony/pioneer system.
Then after the room, its system synergy. This can be speaker/amp pairing, preamp/amp pairing, and then cable pairing. For example, when you see B&W speakers at the dealer or at a show, most of the time you will see them teamed up with warmer sounding amps from McIntosh or Classe. Or you wouldn’t buy a 5 watt SET amp with 83 db speakers.