I have great respect for Al Carruth, and yes he has done lots of rigorous studies on tone. But most of his studies are comparison studies. Well thought out and executed, but not rigorous scientific studies on a first principles level. What is and has always been lacking in the arguments about opening up is a scientific understanding of what really happens in the wood on a cellular and molecular level, and then correlation of those effects on tonal properties.
A parallel point:
As a metallurgical engineer, I am often amused by what people believe about metals. There are even many in the industry who proclaim all sorts of ideas as fact, but these folks have no fundamental understanding of the atomic structure of metals, and how to manipulate those structures to advantage. Their proclamations are rubbish and folly. (Such as the so-called stretching of guitar strings when you install new ones. But that is a whole separate topic.)
As far as I know, no one can point to rigorous scientific studies of the cells and molecules of wood to document what happens in a so-called opening up process. There are lots of folks proclaiming hypotheses such as crystalization of resins, fatigue of cell walls, etc... but I don't believe that anyone has ever actually published results of scientific studies documenting those hypothesized ideas as actual fact and their effect on tone. Most of the so-called results are simply anecdotal, not scientific.
I'm not saying that opening up does not happen, but that there is not as yet any hard scientific evidence of what actually happens (or may not happen).
Beyond that, without rigorously controlled recordings of before and after, our human psychoacoustics are extremely unreliable in comparing sounds, especially with time intervals of years between sound samples.