@elilla Yes and no. Think about it this way: any room treatment you do is only affecting reflections. The direct sound - the sound traveling straight from the source to your ears - isn't being affected. Except it is, because reflections that are close in time to the direct sound create comb filtering that changes the direct sound's spectral characteristics. Acoustic treatment will only ever affect reflections, not direct sound. When you minimize reflections you minimize the damaging effect that reflections often have on direct sound, but generally speaking acoustic treatment isn't able to improve direct sound in any way that doesn't involve reducing reflections. As with all things in audio, it depends. But that's the simple answer. And 99.9% of audiophile stuff is absolute snake oil. I started writing a sentence that said, if what I wanted was x I'd spend this much money on y and this much on z, but my answer isn't useful to anyone because a huge part of what I do for a living is acoustic measurement so what I'd do isn't feasible for most people, it doesn't really translate. But there definitely isn't a one size fits all answer, no magic ratio - it will always depend.