Linn's philosophy has always been source first. And I agree. If the source is bad all the equipment in the world can't fix it. It will only be lipstick on a pig.
And the biggest influence on sound quality is...
The quality of the recording itself.
Then the room, the setup, the speakers, and lastly the front end.
I've got recordings that make my system sound horrible, and I've got recordings that make my system sound absolutely wonderful.
None of the gear changes have had that much impact on sound quality.