I've had direct experience dealing with both the advertising and editorial sides of trade publications in at least three major industrial sectors (aerospace, automotive, energy) over my career, and with but the exception of "vanity" publications (where stories are produced not by a publication's editorial staff, but by those looking to plant their good-news stories - and get to do so by buying advertising) there is a big separation between the two sides of the house.
The two sides come together at the publisher. He walks a fine line. I've known many. I've never met one who crossed the line. Not saying it does not happen; just that if it does it will not be public / blatant / noticeable by the likes of the reader.
S&V is not a vanity publication. It has its own editorial staff. I don't believe that the ad side influences them. What does concern me, however, is the following. For most trade editors / writers they require the cooperation of those they are writing about. That's the nature of trade publications / the beast. If they are to write about gear in time for it to be of benefit to their readers, they need the manufacturers to provide it as soon as it hits the market - if not sooner! I would be concerned not that a given publication is pressuring its writers (because of ad needs) but rather that writers are themselves are somewhat beholden to the manufacturers.
The only way around this is to require that only products obtained through "retail" get reviewed. It's possible, but as I said not practical due to long lead times etc.
That's my mild concern - rooted in pragmatism.
By the by, at least most reviewable gear in A/V is "accessible" to most writers (in terms of price) if a publication choose to go that route. Well, at least your everyday gear like mid-level players and speakers and receivers. But my guess is that even buying one set of $3k speakers would make or break the balance sheet for must pubs on any given issue. I doubt that they operate with much margin at all - if not in the red most of the time - at least of late.
However contrast that with aerospace. If not for Airbus and Boeing providing access to their aircraft, do you think that we'd ever read about an A380 or B787 test flight performed by Av Wk or Flight International? Those two companies place $$$M of ads in those publications. But you know what? If the reviewing pilot finds fault with a given aircraft - he WILL write about it. Again, the story happens because of a mutual need (not connected by ad dollars.) Once that's been facilitated, the story rolls out as it should.
Could talk about this topic for hours since it occupied a lot of my time before I retired.
Jeff