I auditioned the Gen.III with the usual retinue of components. The Theta fed an Audio Research LS2 line-stage preamp, which in turn drove either a Mark Levinson No.23.5 or VTL 225 monoblocks. Loudspeakers were Hales System Two Signatures, helped in the bass by a Muse Model 18 subwoofer, except when the No.23.5 was driven directly in balanced mode. Interconnects were AudioQuest Lapis and Diamond, or Monster Cable Sigma. The Theta was driven primarily through the ST-type optical input from Theta's Data Series II transport.
To get the…