He doesn't even have a good idea to start with:

If you want quality audio, buy CDs that are well mixed/mastered, and rip them yourself to a lossless format your current player does support. And get a better pair of headphones.
Pioneer VSX-1018AH-K, PDP-5020FD, DV-79AVi
Axiom M22s, VP150, QS8s
Sony PS3, surround backs