Weirdest Stock on the ASX., page-94

In the analogue world I tend to agree with you, but the use of DSR by AKP is a different game.

Quoting from AKP's website:

"DSR offers performances that are orders of magnitude better than conventional speakers of similar sizes. The frequency range can be much broader and the frequency response perfectly flat. The distortion level is a fraction of that of conventional speakers, in most cases, well below the human detection threshold."

They also say:

"Quality: There is an unquestionable market need for speakers that are not only far more compliant with current design trends, but that are also capable of producing high quality sound. Over the years, consumers of standalone speakers have habitually proven a willingness to pay a premium for higher fidelity sound, the same buying pattern should hold true for the endless stream of devices in which sound plays a vital role. Existing speaker technologies face manufacturers with an impossible challenge, as every attempt to shrink existing speaker technologies as to enable slim, sleek designs comes at the direct expense of the quality sound output.

Audio Pixels speakers’ offers performance that is incomparable when compared to existing speaker technologies of similar size, thus for the first time, permitting manufacturers and consumers alike to benefit from choice form factors without comprising the sound quality."

If, as you say, low distortion doesn't equal better sound quality, it is surely true that higher distortion tends to negatively affect sound quality.