Does anyone out there NOT hear a difference in CD

I agree. The key is figuring out where your cost/benefit ratio lies. My current system costs a lot more than I ever thought I'd spend. It's never point a point b; it's more point a point z with a lot of little steps up in price between. The biggest problem was better systems let you know what is good and one acquires a taste for it. "What was once a luxury is now essential."

Over in the slim device forums someone asked the designer of the Transporter, Sean Adams, what he would have done if cost was no object. He said nothing, there's only so much money you can put into components.