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And a $10,000 home theater will sound better than a $1000 sound bar ... if you put them side by side. It will actually a bigger difference than GPU classes. The thing is most people still are not spending that kind of money on a home theater.

Low/Medium/High settings on most PC games are quite similar. Ultra settings is irrelevant because most people don't have a gaming rig or care enough to spend that much. A PS5 or XBox Series X is not running Ultra settings on basically anything either.

"I have a 4090 card to show side by side with every game!" is not a normal use case for 99% of people. Most people don't give a shit about that lol.