With its forthcoming BHK Signature 250 amplifier ($7500), PS Audio's Paul McGowan (above) has stepped outside his own self-imposed price point box. By inviting his longtime friend and colleague, Bascom H. King (Constellation, Infinity, Infinity class-A, Conrad-Johnson, and Marantz), to create his magnum opus without regard to price, his goal was to make, in his own words, "one of the top five amplifiers in the world."

In the first system to which I took a serious listen at CES, Alon Wolf could have made no more major a statement than by pairing his Magico Q7 loudspeakers ($185,000/pair) and new active QSub-18 ($36,000) with Soulution 701 monoblock amplifiers ($150,000/pair), Soulution 720 preamp (discontinued—the current 725 line stage is $50,000), Berkeley Audio Design Reference DAC ($16,000), Baetis Audio music server, Vovox cabling from Switzerland, Magico MRack ($50,000), and superb Magico QPOD equipment supports.

Is it an "implosive sound center" that offers, in Devialet's words, "The Best Sound in the World—1000 Times Superior to Current Systems," or is it an overblown puffer fish? Such thoughts crossed my mind as a young, computer-happy Devialeter, standing behind a curtain, fed techno music to the Phantom ($1990) and Silver Phantom ($2390), whose side panels in turn pumped in and out as it flooded a large suite in the Mirage with the driving beat of increasingly loud music that, if pumped through the water, might lead a poor puffer to puff its last.

"The High End needs products that can demonstrate to customers why they should spend more money for the high-end," Dave Nauber, President of Classé, told me. "Thus we've introduced the Sigma Series, a new range of products with prices half those of our other products."