What really matters?

It can often be difficult to figure out which specs matter.

Lower distortion is always a good thing unless it is at the expense of something else. High bandwidth is certainly desirable unless the designer didn't account for ultrasonics creeping in at the input. Leather seats are an upgrade over vinyl but only if the seat itself is comfortable.

The inter relationship between features can be a complex and confusing flurry of conflicting signposts.

Perhaps it helps to remember that, in the end, it's all in the listening.