While I agree with that, the fact is that we live with the systems we have, not the ones we want. Everyone makes compromises, and the real key to proper setup is how well you can optomize around the things we can't change.
For example, the ideal theater room is a double walled and insulated box with offset studs for isolation. It has dedicated HVAC and a minimal number of sound proofed doors. Risers have been added to promote good sight lines and the room has been designed to minimize re-enforcement of reflections.
OK, how many of us have that room? Even Rocky had to start with a standard ceiling height and dimensions that were already known. Most of us are dealing with a living or family room where the doorways and dimensions are fixed.
The problem then becomes how to position stuff and add treatments to get the best sound available. Gets even tougher when your housemate says that you cannot move the speakers out 18" into the room simply because they sound better. Actually, I need to agree somewhat with that statement. Speakers sitting out in the middle of the room look amateurish, and the theater experience is as much about the visual impact as the audio one.
So you compromise. You buy better carpeting to deaden the floor. You may add a few wall coverings. You endlessly adjust the speakers a bit here and there. You run audessey and then tweak the results. And at some point, you have to say "good enough"
I probably annoyed some of the purists, but i see these forums as more of working toward everyman getting the most out his system. And everyman has to make compromises.