In my previous episode, I threw down the gauntlet: Can the world’s best headphones hold up to the world’s best loudspeakers in a perfectly-treated room? Of course we know that headphones image completely differently from loudspeakers. The transient impact of transducers lodged on your ears is distinctly different from loudspeakers at 9 foot distance. The loudness ratios of forward and distant elements, direct and reverberant sound are also different between phones and speakers. But we certainly can compare the tonal accuracy of the two presentations.