OK lets try this. Given that we all have different experiences with listening to music or better or worst hearing abilities as stated above.
The same 3 guys stand in front of a household FAN and we stick a piece of cardboard through that fan while it's rotating? The cardboard gets shredded and we record the sound onto a CD.
We then take that CD and play it on 3 different audio systems. Would not the system that was the 'most accurate' reproduce that shedding sound of cardboard through a fan more accurately and everyone would agree? Even if our hearing mechanisms were different regarding frequency response etc. the reproduced sound would be relevant to our own specific hearing acuity's. So in other words the more accurate system would be more accurate to each of us?
james
Very good example, we are dealing here with sound were mentioned HF hearing differences play no role.
Taking into the consideration the experience of 3 guys as described previously, absolutely yes, there will be agreement on the most accurate system.
Example, I listened to live performance of a large choir supported by a few acoustic instruments, which was at the same time recorded with a pair of mics, digitized at 24/192.
I took that raw recording and played on few systems, so whatever mics picked up was there.
It was very easy to hear shortcoming of each system in reference to live performance , and those shortcomings were universally agreeable.
On the other hand those that did not witness this specific live performance and/or had limited exposure to live sound were of opinions that somewhat differed.
There is no question about it, just consider how many people are convinced there is no difference between redbook and 320kbps compressed files, not to mention higher resolutions, unfortunately majority of consumers fall into that camp.