There is no doubt that speakers are an exceedingly important part of the equation. However, I would disagree as to the "digital is digital" argument. I've heard numerous instances where a much better source (e.g., a CD player with great power supply, etc.) has made a world of difference in the sound of the system. Very good speakers can only reflect what is being put through them and they will not make a silk purse out of a sow's ear. However, it is axiomatic that good electronics feeding good speakers will produce a better sound. So, in essence, the "garbage in, garbage out" theory has some validity.
