I recently landed on the "listening" side of the issue by buying Omega Mikro power cords (a radically unconventional design using micro thin "planar" wires and mostly air dielectric). The company uses listening to design their wires, which take no back seat whatsoever compared to my high level AQ wires, totally different design and approach (measuring). Conclusion: both listening and measuring, used almost exclusively, can be good, but to me, listening is more valid.
Jim Heckman
Jim Heckman