Overrated/Underrated

Cables:

Under rated ICs:

The DH Labs pure silver / single strand balanced and shielded from Parts Connexion with KLH or silver Neutrik XLRs.

Brittle, but once you've had a pair it gets really hard to spend money on more.

Over rated speaker cables: 

Wireworld and Analysis Plus.  First is pretty dark, but improves imaging.  Latter does little.

Oh Erik - forgot to mention, discussion is cables. Thanks for everything but though

Woah, sorry, missed the very last sentence in your OP.

Oh, forgot to list underrated:
- Vandersteen - I don’t really care about their 1st order filters and time coherent response, but their bass management and room integration capabilities are simply outstanding.


- Fritz speakers - Actually really highly rated by his customers but under priced. Bespoke speakers with top of the line parts? Outstanding value.


- Monitor Audio - Outstanding value. Custom innovative drivers and some of the best engineering and results in the industry. Consistently neutral and enjoyable tone across the brand. All speakers are good looking and designed for long term listening.


- Parasound’s Z line. Sadly I have heard the DAC has been discontinued.

- Hsu subs. Monsters. Absolute monsters.

I am going to list some very fine brands because so many rate them as universally most neutral or revealing or aspirational:

• B&W
• Pass
• Magico

Are they fine brands?? Yes. Are they universally suitable for everyone? No. Same goes for my own faves too!  I find them overrated, not because they make less than stellar components, but because their fan boys can't believe anyone wouldn't like their sound.

Dynaudio - Constantly playing with the house curve with different models in production at the same time so really depends. Good for them for making a variety of different sounds.

Dali - They tip the treble up several DB’s and many are mesmerized by how "revealing" they are. Neutral? Hell no, but at low volumes a good listen.