The problem with carpet is that it absorbs upper frequencies but does nothing for the lows, which low end is the largest problem in a small room. As a designer I think of carpet as a painter starting off with a canvas that is not totally blank. Sure I can and do work around it, but if perfection in room sound is what you going for, then I would use hardwoods with proper acoustics to have as even of decay times, across the board, as possible.
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