While I know very little about high end audio, I agree that the analogy is flawed, but in a more fundamental way. It is a total red herring.
If I can read between the lines of the article, and what Michael R has been saying, I think the gist is that we should be aware of all the small details that go into making a good image. I agree whole heartedly with this sentiment, however the article in question goes on to "prove" that medium format photography is better than everything else. This is the issue I have with the article. If you extend this concept then Mr. Dubovoy should be using a scanning large format back. Also there could never have been any good photographs before the current crop of MF backs. This is blatantly false.
I will say that Mark Dubovoy's knowledge is probably orders of magnitude deeper than mine, and I will most definitely concede that for his work, MF is probably the best tool. But there is the rub. I will say it again. For the type of work MD does MF is best. However, for other types of work other formats may be better, and for those other styles and art forms, other small and seemingly insignificant details are very important.
Personally, I am looking forward to the next installment to see if Mr Dubovoy can explain his concepts better.
Apologies to Mark if I am off base, in that case I really don't get it....