I think it depends on the type of equipment.

IMO there is no excuse for sources or amps to be anything other than
accurate. To deviate from accuracy is to reduce the application of that
source or amp to systems which complement that deviation. I don't
understand why any designer would do that. Actually I do - couple a
real difference from the crowd (although inaccurate) with subconscious
bias or expectation and you can convince enough people your source or
amp "blows away" the competitors. In fact, any source or amp (amp
operating within designed load constraints) worth its salt won't sound
all that different from others worth their salt. This is because
sources and amps carry just electrical signals - "straight wire with
gain" is the very valid target. I think we've seen the convergence in
SQ of decent digital sources in recent years - more and more people
struggle to tell between them.

When it comes to speakers that's another matter. Each speaker and each
room interacts differently. The game is much more complex than just an
electrical signal, so there is no perfect loudspeaker and no universal
definition of accuracy. Some aspects of accuracy remain (distortion,
frequency extension etc) but everything else depends so much on the
room. And taste. Also design compromises are necessary between
performance characteristics using current techniques e.g. bass
extension vs speed. Taste again.
Darren


-- 
darrenyeats

SB3 / Inguz -> Krell KAV-300i (pre bypass) -> PMC AB-1
Dell laptop -> JVC UX-C30 mini system
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