What does the MC in MC Audiotech stand for? Marvelously Cutting-Edge? Master 'Coustician? I would've guessed Mark Conti; Conti is, after all, the founder of the Pennsylvania-based boutique brand. But the man himself told me—tongue in cheek, I reckon—that MC is actually short for Musica cordis, a Latin phrase that means "Music from the heart." Works for me, especially after I heard his latest loudspeaker, a blond beauty called the TL-12.

If admiring a pair of Acora Acoustics speakers up-close inspires a sudden desire to cut some broccoli or wash the dishes, it's probably because they're handcrafted from naturally flecked granite, similar to some bespoke countertops. But there's nothing wishy-washy—or cold—about the sound of the Acoras I briefly auditioned at the Florida show. Beguiling and authoritative is more like it. In Tampa, Acora paired its brand new VRC speakers with VAC Statement 452 monoblocks ($150,000/pair), an Aurender digital front end consisting of an N30SA streamer ($25,000) and an MC20 clock ($30,000), and a $50,000 LampizatOr Horizon DAC.

If you live in Maine, and it's wintertime, and a kind magazine editor calls offering a getaway to the Florida International Audio Expo, what do you say? In my case, it was Yes please. And so, yesterday, I arrived at the Embassy Suites Westshore in sunny Tampa, suddenly without the need for scarves and double-insulated boots, but with my usual hankering for a serious hi-fi fix. I'll be getting a three-day series of them, in fact. Lucky me.

Within seconds after hitting play on the 2006 remaster of "The First Time Ever I Saw Your Face," played back with the dCS Vivaldi Apex DAC, what I thought would be a lovely opportunity to wax nostalgic morphed into something far deeper. The first few bars of the song grabbed us like nothing else we'd listened to over the past 10 days. Flack's complete calm, unwavering focus, and unapologetic intimacy took our breath away. The soundstage was wide, the silence profound, the presentation pristine. The beauty of Flack's voice and passion, enhanced by John Pizzarelli's guitar, Ron Carter's bass, and Ray Lucas's drums, transformed the music room into a holy sanctuary. Toward the end of the first verse, right before "To the dark and the endless skies," I rose long enough to turn off the lights. We sat together in silence, barely breathing.