The most important things are recording, room acoustics, loudspeakers.

The effective SQ of a good recording on my Roberts kitchen system far
exceeds that of a poor recording on my main system. You can't un-brick
wall a brick walled remaster etc. In this sense "source first" is
correct. It's just that variation between recordings utterly dwarfs any
differences between well-engineered digital front ends. It's probably
well worth spending effort, time and money on seeking out better masters
of your favourite recordings.
Darren

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