You second which part, Ken?
And Craig, you forgot the spaker break-in!!! hehe...
But seriously, I myself wouldn't assert things that strong. I would rather keep myself open, especially to the potential sound differences due to the digital-domain processing algorithms and the DAC/ADC circuits. I keep myself open to the issue of long-term speaker break-in, too, depending on the brands and the materials used (when it comes to the Axioms, I do follow Ian though, who has openly stated that his speakers do NOT need a lengthy break-in).
It is just that I haven't had a convincing personal experience so far on some of these controversial areas.
