Agreed on the straw-man, I didn't spend a whole lot of thought on it. Perhaps a better example is the enclosure of headphones. It leads to distortion, sure, but you can't ignore it. You have to work with it. Someone like who you're describing would never work with anything other than an entirely open headphone, and there are certainly plenty of those, but not everyone who tries to accomplish anything with closed headphones is doing so for marketing purposes, they're doing so because it's a challenge, and neither engineers nor artists can resist a challenge.
I think there are four categories, not two: if you're a physicist, you'll minimize the variables and then ignore them (I think these people wouldn't last long in the speaker designing industry); if you're an engineer, you'll minimize the variables and then account for them in the final design (most everyone else, to varying degrees of success); if you're an artist, you'll just tune them by ear; and if you're a salesperson, you'll make whatever you can get people to make, and then spin-doctor the snot out of it (RSA comes to mind -- I don't consider him an artist, that's an insult to artists). I think all companies do varying amounts of each at a corporate level.