Comment by ssl-3

No speakers have flat frequency response. If that's the target (it usually isn't[1] even with very elaborate systems that include a great deal of DSP grunt, in my experience), then they all miss -- every single one of them misses.

All speakers have resonances that add to the sound in ways that frequency response, alone, does not measure. All speakers also have imperfect dynamic response. All speakers have imperfect impedances, which can matter quite a lot to the power amplifier that drives them. All speakers have non-linear phase response. All speakers have different dispersion characteristics.

All speakers then operate within acoustic spaces (like a room in a house) that introduce even more variables.

[1]: https://professionalsupport.dolby.com/s/article/Dolby-Atmos-...