What is most important part of a system?

It will be fun for 30 seconds!

Why does it take so long?
If the difference is so big I usually don`t need more than a couple seconds to pick the winner. :))

Plutos  Most people are not prepared to hear the difference.  They kind of get a puzzled look on their face and then move to sit in the position where they normally go to listen, pull out a recording they want to hear and then they ask how much for me.  I wanted to give the benefit of a doubt also.

But I like your thought process.

Bigkids,

My comment was meant as a joke a bit. I am confident that your DAC is super but since I`m in Europe it will be difficult for me to test it, though the temptation is high.

P.S. I hear quite a substantial differences in different digital front ends in my system. It is subjective but some are night and day differences.

Best regards
Plutos

Just wanted to add that my profuse term "night and day differences" is also most subjective. It`s dependent of different systems (rooms), personal preferences, hearing skills/abilities etc.

Isn't the premise of this whole thread faulty?  That a single component will make a system worth listening to.  For example, I often see expensive speakers paired with average components as if the speakers are going to magically make the system worthwhile.  

As much as we would love for there to be shortcuts, the reality is that the system must be properly balanced and crappy components anywhere in the chain (including the room) make it such that you might as well light on fire the money paid for good components because they will forever be handicapped by the components not similarly commensurate in quality.