Even if equipment is as excellent as it was in the Eficion/Stillpoints room, no system can sound better than its source material. On that score, I doubt any room save Cookie Marenco's Blue Coast Studios set-up
, which was recording acoustic musicians live to DSD, could top Bruce A. Brown's hi-rez files. Bruce's Puget Sound Studios not only does all the mastering for Winston Ma's First Impressions Music (FIM), but also supplies all the 96/24 hi-res tracks for the Chesky Bros' HDTracks site.