I believe its true that women generally have better hearing than men. Its possible that they are less enthused by the wonderfulness of audio equipment because they are less fooled by it -- perhaps they can hear the imperfections more clearly than men can. I also think that they are way less into the competitive/macho aspect that is typical of much of audio -- now its especially obvious in the car audio world, but the same sort of one upsman ship that is so flagrant there used to be be equally evident in any high end salon.
My wife and daughters like listening to music and they appreciate having a nice system, but the only pieces of equipment they have really noticed enough to comment about are the Mac C22, JSE 1, Bozak 302, and the Micro Seiki RX 1500. I take this to be pretty strong evidence for the acuteness of their hearing. Unfortunately, usually their opinions are only made known when they complain after I've sold the thing they liked.