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I would say room acoustics is at least 75% of the equation. You can buy software that will help you model the acoustics of your room, which gives you a good starting point for how to arrange speakers, furniture and other objects. Any room that does not have as it’s ultimate goal of the proper reproduction of sound is not going to be a very good listening room. 99% of the rooms that I know of are used for other purposes and music reproduction is an afterthought. That percentage probably rises to 100% if there is a wife in the discussion.
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