SOTA is a movable feast. It generally moves to whatever is most current and most expensive.
As seasoned audiophiles tend to know from experience, that is not always what it is cracked up to be.
As a descriptor, I would not hang my hat on it.
I have been out of the digital game for years, am happy with things from ages ago, but the generational half life of SOTA digital at incredible prices never ceases to amaze me, like an ever churning rapids.
It is quite similar on other commodities boards. Anticipate, spend, own, sell, anticipate, spend, own, sell, anticipate, spend, own, sell, argue, brag, anticipate, spend, own, sell. I guess that is why an actual developed philosophy of sound helps, it tends to quiet the background noise.