All the same arguments can be said for buying a ~$2000 subwoofer.

I think it still comes down what will make the biggest improvement in SQ and right now I think the sub will have more impact/improvement. Now if he was to be buying some M60s/M80s and a new amp to drive them then I would have to go with the towers and the new amp \:\)

Jason
M80 v2
VP160 v3
QS8 v2
PB13 Ultra
Denon 3808
Samsung 85" Q70