Hey Rich, good to see you back. I thought you know by now no one can win in such debate on this and similar topics? There is no right/wrong, correct/incorrect in claims from both camps and the one in the middle because there are no recorded, publicized and widely accepted credible tests out there. As I told you the HA-1 sounded better than the 105's, in fact I have since listened to a few more DAC and still think the HA-1 is the best. I would say the 105's better than the AV8801's but I also said in a blind test I was sure I would fail. I guess you have much better/discerning ears or electronics. I say electronics because I have no doubt telling anyone quality of recordings, speakers and room acoustics have major effects on sound quality. On the electronics side, I thought I could hear subtle differences, while you had described before the differences you heard as "not even close", or something like that. It is incredible that people's hearing/perception can be so different in specific ways, but then human beings are incredible.. Regardless, I bet you wouldn't try but even if you did, there would be no way you could convince fmw.