i agree with you in all terms... but pay more atention to the recording-session. what about mics and rooms? well, it doesn't matter if you record your stuff in the bathroom if you like the sound, but the right microphone-technique, the right microphone for your task and the knowledge of room-acoustics is most important. there's no way to cut out unwanted "room" from your recorded track for example. ... the microphone - that's where you get your sound in acoustic-recordings!

greets tom