Unless your system is in an extraordinarily large room where room reflections don't interfere with the speakers' direct sound then you need some form of room treatment if you want an optimal listening experience.
Indeed needing some form of room treatment is the long-standing rumor. From a common sensical perspective, I'd imagine that walls, floors, and ceilings will interact or "interfere" with any sound generated live or playback. It is the nature of sound and acousics. Whether it be a football stadium, a large gymnasium, a 2-car garage, or a walk-in-closet.
Since 99.999% of us don't have such a room virtually all rooms need room treatment.
Again, that is the long-standing rumor but perhaps it's not a rumor for some as I'm confident this so-called need for room treatment is dependent entirely on a given playback system and its level of musicality / resolution. If such a need exists at all, then it must be for playback systems that are not very musical / resolving.
Moreover, when a playback system is not very resolving it makes little sense to me to turn one's attention toward room acoustics when clearly attention is needed for the playback system. In fact, I get the impression many would rather spend their resources on the effects rather than the cause.
But such statements should include some qualification as it was already expressed that every last room is already "treated" to some degree, even if it only has carpet and pad. It's slightly more treated if a chair and ottoman is installed, etc, etc. So perhaps the term "room treatments" needs some sort of qualification.
Other concerns when discussing room treatments might include:
1. Every room is different and will sound different.
2. Every speaker is different and will sound different.
3. Every room/speaker combination is different and will sound different.
4. Listening volume levels. Seems like there's plenty who prefer elevator music volumes levels in which case not much of anything really matters. At the other end are those like me who prefer listening at or near live music performance levels and if room treatments were the bees knees, it should be for these type. Regardless, it helps to know when somebody comes from these perspectives.
5. Everybody has different levels of hearing abilities as well as different abilities to discern / interpret what they hear. For example. One with a touch of tinnitus in one ear might overly complain about certain torturous music pieces breaking up or flattening out on that side of the room or from that speaker. Another example could be someone claiming to be hearing first reflections from certain points and it's entirely possible they are speaking inaccurately.
6. Like fingerprints, no two playback systems will ever sound identical. Even if the 2 systems are identical in every way and perhaps if they were set up in identical rooms and identical positions.
7. At least for the lower frequencies and superior bass, speaker positioning is absolutely paramount. Not everybody gets this and those that do get this will get this to varying degrees.
8. The one concern that nobody seems to mention is a given playback system and it's level of musicality / resolution and how it may factor into any such supposed need.
9. Perhaps as important as any is speaker placement and how inferior positioning of a speaker can wreak havoc on the bass as well as the overall playback presentation.
Anyway, I would think for anybody to be even close to being on similar pages or at least for those who swear by "room treatments" and/or custom rooms at least some of these variables / qualifiers should be important considerations. Especially in audio forum threads where others cannot hear what we hear, yet I rarely if ever hear anybody discuss any of matters like these. At the very least it would serve us well to consider qualifiers like these and others important variables if one deems room acoustic treatments as a requirement. Hopefully nobody is saying with regard to treatments that one size fits all. If the solution is variable then why isn't the need variable too? Instead, we just have others like yourself saying it's a requirement. Period. And not taking into consideration any very real and potentially significant variables almost as if these variable have no impact.
In contrast, I've focused all of my time and attention toward dealing with the cause rather than the effects, so I really don't have any such concerns. Hence, IME the need for room treatments in a reasonable room or even the need for custom rooms that include room treatments is for the most part fallacious if not downright folklore. That's not to say that a little treatment here or there to better tune a room isn't worthwhile but even that's a far cry from an absolute requirement.
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I'm compelled to ask those who think room acoustic treatments / custom rooms as a necessity. Is it at all possible that room acoustic treatments in general don't actually make a playback system hence its playback presentation more musical (how could they?), but rather they only make an already less-than-pleasing playback presentation less fatiguing / more tolerable / more pleasing? That's my hunch. And if possible, might not such a strategy be kinda' bass ackwards?