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This morning, I revisited Stereophile's office sample of Beats Studio headphones ($299.95).

At one point, my naive ears loved these headphones.

As I wrote in my review of the Bricasti M1 D/A processor in February 2012, it seemed a good idea in the late 1980s: upgrade the performance of your CD player by feeding its digital output to an outboard digital/analog processor. British manufacturer Arcam, one of the first companies to see the opportunities in this strategy, introduced their Black Box in 1988. When I reviewed the Black Box in February 1989, I found that its low-level linearity was among the best I had measured at that time for a product featuring the 16-bit Philips TDA1541 DAC chip set. However, that linearity still wasn't very good in absolute terms. Back then, it required heroic and expensive engineering to obtain D/A performance that did justice to the 16-bit CD. These days, however, the semiconductor foundries produce a plethora of relatively inexpensive D/A processor chips that both handle 16-bit data with ease and wrest full resolution from 24-bit data.

Sad though they may be, Flat Earthers endure in getting two things right: In any music-playback system, the source is of primary importance; and in a music system in which LPs are the preferred medium, the pickup arm is of less importance than the motor unit—but of greater importance than just about everything else.