I think in many cases, listeners would agree. However, in many cases, they would not. In the latter cases, I lean towards @Photon46's view of this. Different listeners notice different things, and their systems may each have their own areas of best accuracy. To pick something really simple, system A may reproduce the bass drum and tubas most accurately, while system B may reproduce violin most accurately, and C gives the best soundstage.
If listeners A, B, and C's priorities in audio align with the performance of their systems, each may consider her own system most accurate.
I will add that since a recording usually offers a markedly different dynamic picture, perspective, and tonal balance from a live event, one is comparing fundamentally different things. So, is an orange, a tangerine, or a sour apple closest to a lime?
Does that make sense?