Even if there was such a thing as an absolutely accurate speaker, it would be rendered less than accurate when placed in a given room. That's because the room is also a speaker enclosure. Just like a speaker cabinet, the room imparts standing waves, reflections and refractions that defeat the illusion in just the same manner as the speaker cabinets do.
That's the dilemma - even if you overcome the laws of physics that stand in the way of a perfect speaker (massless driver with infinite rigidity, inert cabinets and infinite baffle with no refraction energy), the room it plays in spoils everything.
To throw another wrench in the works, not all people hear the same way due to age, physiology, whatever. So if one builds a speaker he voices as "accurate", another may disagree.
That's the dilemma - even if you overcome the laws of physics that stand in the way of a perfect speaker (massless driver with infinite rigidity, inert cabinets and infinite baffle with no refraction energy), the room it plays in spoils everything.
To throw another wrench in the works, not all people hear the same way due to age, physiology, whatever. So if one builds a speaker he voices as "accurate", another may disagree.