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.

One measure of a high-end product designer's talent is the musical success of his top-of-the-line product. This is his statement to the world of what he can accomplish—a kind of "personal best" that defines the upper limits of his talent. Because he knows of no way to make the product better, the component stands as the ultimate testimonial to his skill.

While it can't exactly be said that the folks from The Mod Squad invented the game of audiophile modifications of existing, current-production hardware, they certainly have grown to be one of the major leaguers. Their mods have a reputation for being well-thought-out, nearly always offering improvements over the originals. And while they weren't the originators of the concept, any company which brought the world Tiptoes (probably their most famous product) will probably have a niche in the 21st-Century Museum of High-End Audio.