interesting query, whose answer (surprise!) depends on your perspective (where you stand depends on where you sit). if you're a consultant to MOMA, sota means the newest, freshest and non-derivative design that moves the audio aesthetic to a new plateau. if, on the other hand, you're an audio enthusiast, sota means the best sounding of any particular component, irrespective of aesthetic values. in practice, of course, the 2 types of sota often intertwine, since both are, as is usually the case, judged by only the most subjective of criteria. BTW, i know of no sota audio product of either variety that has remained so for more than a fortnight which does not use the highest quality parts then available.
-kelly
-kelly