There is theory and there is practicality. Linn's theory is correct, but to maximize your investment, you'd want a well matched system. There's no point in arguing for a $1000 front end and $100K speakers or vice versa. So much is based on the room.
That's the advantage of any great source component - it will work just fine in any room where there is enough space to put it in. You always have to deal with resonance control, though.
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