Speaker design and placement...
I've had a pair of Polk l800 SDA designs sitting around in storage for a while (not for sale however). You could put any trash recording on it and it will create soundstage sprawl and envelopment.
Big horns...especially some higher end pro audio designs from guys who know their stuff will tend to do that...the sprawl and envelopment..
Guys who say it is all "recording dependent" will usually have unintelligent boring speakers and goofy rooms.
The amp...well...don't get some stage depth flattener like a unintelligent Bosemcintosh or something else that's gimping your intelligent speaker...and so on...
The dac..well...some tricks can be played here.... Even some "purist" dacs have certain processing "enhancements" built in for such purposes (that you just didn't know of).....and so on.
Hope that helps...