At it's most basic, the answer to you question is that audio deals with music, and music is art. Comparisons to things like computers, which are devices that are required to perform functions that have nothing to do with emotional content are, for the most part, irrelevant. There is a great deal of art that goes into the design of a truly great audio component. That is why many feel that as audio design "advanced", in many cases something was lost. As designers (and sound engineers) rely more and more on test measurements, and less on their ears, more and more of the human element gets lost: less art The trick is to use these "advances" in technology to serve the art, not to define it.