I own a SimAudio Moon 390 and I concur with Steve. Using really good cables benefits the 390.
I found the Analysis Plus Ultimate Oval power cords to be great cords. I also found Synergistic Research Euphoria power cords to be exceptionally good. I could use either and be super happy.
As for IC, my testing showed the SR Excite and Euphoria to be very good balanced and unbalanced IC's. I have not found anything else that betters them so far.
I try not to make my life into a double blind cable tester. I prefer listening to music.
I found the Analysis Plus Ultimate Oval power cords to be great cords. I also found Synergistic Research Euphoria power cords to be exceptionally good. I could use either and be super happy.
As for IC, my testing showed the SR Excite and Euphoria to be very good balanced and unbalanced IC's. I have not found anything else that betters them so far.
I try not to make my life into a double blind cable tester. I prefer listening to music.