Do you belong more to souce first or to speakers first school of thought ?

Good source will sound better on mediocre speakers than mediocre source 

I consider my CD player and TT mediocre and they sound great with good speakers and bad with OK speakers. So I guess it depends on the definition of mediocre. To translate this to numbers:

$200 CD player - $1000 speaker or 

$800 CD player - $400 speaker?

(as speakers budget shouldn't be 1:1)

Note, I didn't forget one "0" from each number - that's what I meant 😊

we are talking about excellent or better source and similar level speakers.

what's excellent/better? How do you define it? By a threshold of what?

Spend $30000 on speakers and $70000 on the rest. 

no budget for cables?

@immatthewj I was being sarcastic. I can't count these 0s.