It is *all* a matter of opinion, even if able to be measured in some way. Everything depends upon one\'s starting assumptions (and these depend on what you like, or what appeals to you). Because a quality is measurable in some way does not make it a \"better\" or more influential quality than one that can\'t.
So, the person who prefers a quality that is measurable in some way over another quality that might not be able to be measured is still one person\'s preference contrasted with another\'s. Both are subjective; no problem.
In my view, there is a place for measurements, of course, but Richard\'s examples (\"3D effect\" and \"musical reproduction\") are perfect examples of complex, multiple factor phenomena, among whose attributes include aspects that can be measured, and many that cannot.
We are on less contentious grounds (barely) when person A claims that sensor P has less noise than sensor Q. Then discussions of the *kind* of noise ensue; these then become claims of \"I think this noise is more film-like\" and so on. All preferences which support positions; all are opinions.
And I agree that it is a matter of opinion as to whether \"Leica has consistently made some of the technically very best lenses on the market\", but also add that this opinion is widely shared. Just my opinion.