You know, as much as I am into acoustical engineering and have been doing it for many years, I do agree with this, but will add that having it calculated first will get you there faster in most cases when you are ready to build anything. Much more fine tuning will be needed otherwise, and that is where calculations come in. They are not jsut a specific solution. They are based on trial and error for decades. So, they do exist quite well together-hands on and calculations that is....as long as the calculations are as correct as possible, which most people have yet to discover.