I once told Stereophile publisher Larry Archibald it might be worth, say, a 10% loss in sound quality with CD not to have to jump up and turn over the damned record. Sometimes a CD saves you from popping up twice—Mahler's Fifth or Bruckner's Seventh on a single disc instead of three LP sides—or three times—Mozart's Magic Flute on three CDs instead of 6 LP sides. That might be worth a 15% sacrifice.

The $799 Theorem was originally shown at the 1992 WCES in a very small chassis that prohibited adding features or upgrades. Sumo has since become more ambitious, putting the Theorem in a full-sized chassis and offering several upgrade options that would have been impossible in the truncated version.