No single ideal listening room acoustic exists because humans adapt to room differences

Evidence

But since each and every studio has a different listening set-up, there is no single answer to the question of what kind of acoustic properties domestic listening rooms should have ideally. However, the fact that humans are able, at least partly, to eliminate the effect of room acoustics in timbre perception mitigates the issue. — Ville Pulkki, Matti Karjalainen, Communication Acoustics- An…, 1815