What accounts?
Apple Marketing has said it sounds great. What else would they say? They also said "you're holding it wrong" and tried to spin secret throttling code as "for our customers."
Hand-picked invitees to the big reveal event got to listen for a little while to Apple-selected audio in an Apple-controlled environment. Plus, they know that future invitations are at risk if they say anything very bad.
Some of the usual players around here have claimed is sounds better than <any speaker>, even before actually getting to hear it or compare head-to-head.
Best I know, that is "all accounts" reporting so far: the seller, those who know better than to conflict with the seller message pre-launch and then the fans who will crown ANYTHING Apple would put in a box as king, before even seeing or hearing it themselves.
It may indeed be great. It may sound great. It may even be the King of speakers for only $349. But at this point, the entire wall of endorsement comes from the singlular "accounts" that made the thing and wants to sell a ton of them. Those circumstances for ANYTHING else from anyone else should come with at least a caveat emptor.