For R&D, listening test is the last step and simply to validate the design, because after so many years of design experience, the engineers can correlate theory and simulation with real world results. So after extensive circuit simulation on computer, the design is then implemented. And then measurement tests result flaws in design, implementation (layout routing etc) or choice of parts. Engineers perform listening test just to confirm what the measurement tests already reviewed. Perhaps the listening tests can provide further insides.
But what we do is very scientific and engineering focus. There is no trial and error

Therefore the choice of audio equipment is important only that they are revealing and consistent. We can't do evaluation test on many speakers because that would be trial and error. We use the old P20, an experimental preamp, DAC-10H as the preamps. Source is now CDT-8 Pro (for listening tests, most of the time we don't need high-res beyond CD since we are looking for relative improvement).
We got excited about Evo 1 because even though theory, simulation and measurement tests are all good, nothing compare to the WOW factor. We started with ST-10, then ST-10M, then Ref 20, and then Evo One, and got the wow, holy shit kind of reaction.
Thanks to many feedback from customers here about our products, so we can predict how Evo One will sound in the "real world".