BEST UPGRADE regardless of cost?


Changing my ARC VT100 MKIII for NAGRA VPA's. Like the difference between zipped and unzipped computer data.
jjwa
Playing with speaker placement absolutely free, if you don't find improvement you can always replace to original location.
The speaker is the most inaccurate piece of gear in the system not to mention each one interacts with rooms differently 

the speaker is easily, hands down, the most variable product sound wise and thus has the most influence on how your overall system will sound. 

Fixing room acoustics is great, but a speaker that has muffled mids, or a recessed sound will always generally sound that way. 

It it makes me laugh when people say the front end is more important. It’s important no doubt, but unless your using the crappiest gear it’s not as important as the speakers.  This assumes there is no piece of gear in the system wildly out of synergy with the rest of the system. 

The the thing is I can put you in $100000 system with a $20000 amp $30000 set of speakers and change out the amp with a $1000 amp with the same power ratings, set it to the same dbl’s and you might notice some nuanced differences. But Change those speakers out to a different design type and there would be no doubt there are differences. 

The speakers make the biggest change in any given system assuming room acoustics are equal between systems. 
For me moving from solid state preamp to tube preamp. Next was the move to Martin-Logan speakers (aerius’)
The best upgrade for me has always been the speakers first and foremost. The room and the source are a close second. But the most dramatic for me has always been the speakers.