We started issuing recordings on the Stereophile label at the end of the 1980s, both to make available some of test tracks that we were using in our reviews and to enable readers to have access to recordings where the provenance was fully documented. That way the "Circle of Confusion" that Bob Katz discussed on the Stereophile website in 2017, where the sound quality of an audio component couldn't be judged using a recording with unknown sound quality potential, could be avoided. As Bob wrote, "How can any reviewer make a judgment about a transducer without knowing what a recording is supposed to sound like?"

I'm picturing a gaggle of cigar-chomping Simaudio execs in an office discussing what to do about the fact that their high-end amplification lines have become so successful that their names have become synonymous with the company. "In the '90s, people thought our company was called Celeste," one floor-pacing exec says, speaking for everyone in the room. "Now they think we're called Moon! How do we fix this?" After much debate, a member shouts: "We add 'by Simaudio' at the end!" The execs hoot, holler, and slap the conference-room table—and thus is born Moon by Simaudio.

A fictional account? Sure, but, as they say in the movies, it's based on a true story.

In 1955, Canadian pianist Glenn Gould surprised executives at Columbia Masterworks by choosing J.S. Bach's Goldberg Variations for his debut recording. His performance was fast and fluid and sparkling and delicious, and it was an astonishingly big seller. In 1981, Gould came full circle and recorded the Goldbergs again. It was his last studio recording. That second attempt could not be more different from the first: relentlessly intellectual, percussive, insistent.

Late last year, to honor what would have been Gould's 90th birthday, Sony put out a package with a full-color coffee table book and 10 CDs of unreleased outtakes from the 1981 sessions—The Goldberg Variations: The Complete Unreleased 1981 Studio Sessions—with an 11th disc containing the 1981 album.