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Yups, so many variables. We hear with our brains not with our ears a retired audiologist chum always reminds me. Thats why we're not always good arbiters of sound quality. The ears are transducers, they're not calibrated and vary due to may other factors eg tiredness, temp, recent exposure to SPL etc. The ol' brain has to compute and process all that variable info, thats the really clever bit. Based on what our brains tell us we then need to communicate how we feel about what we're hearing and compare it to 'results' from the next persons test equipment ie- their own ears/brains/perceptions .
Variance? Un realiable 'organic' test equipment, you got it in humans by the shed loads. Add more than one 'test' human and it gets even more bonkers :)
But are we all in agreement that it makes no difference whatsoever? Two blokes at my work who've both spent silly amounts on cables whilst I've got fiver for ten metres cable from ebay. They won't/can't allow themselves to believe that it makes no difference.