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"Life can sometimes come full circle.  But for a moment, let's forget trying to define how many sides a circle contains because this has exhausted the human race to the point where we give answers like, "one", "zero", "infinite", "undefined", etc.   You can think of something more tangible like a triangle if you want..  Because, we can all pretty much agree, understand it, and define it.  There are 3 things that are important and easy to understand in a studio environment.   

1. Equipment 

2. Room Acoustics 

3. Engineering

I believe these 3 "sides" are as equally important and supportive of the other in order to capture a sound.  However in order to capture a song, I believe one would need to think beyond a triangle.  It doesn't really matter where you record your music or does it?

 

The audio example above was 1/2 recorded here and 1/2 recorded somewhere else.