My Dad remembered riding with him once while he played a record. It was Raymond Scott's opinion that the inside of an automobile was an excellent listening environment.
I can be an excellent listening environment, if you can place the speakers in the right places.
Advantage of a car is that the "room" is very small and sound waves have many reflexions per second, so persistence of sound after the sound is produced is very short, the "waterfall"

But the car adds something very important for the sound image compared to headphones... headphones puts sound in the ear but we also hear through our body, our body works like an antenna capturing vibrations, and those vibrations are transmitted to the cranium to reach the cochlear fluid in the inner ear. This is a very important path for our hearing, and for the sound image, headphones won't deliver the same image than powerful speakers, if not all those high end speakers would have little sense... but they cannot be substituted by good headphones.
Also we have mechanoreceptors involved... https://www.audioholics.com/room-acoustics/bass-the-physical-sensation-of-sound
So a car may have the no-room fidelity like earphones plus the through body sound sensation... Problem is placing speakers optimally and finding/conditioning the large volumes we may want behind the motors. Another drawback is that sound can be well balanced for a single seat only relative distance varies a lot from one seat to the others.
And yeah... neighbours won't complain...
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