Hmm.. To simplify, perhaps grossly, and to generalize, I would say power amp and turntable itself, not arm or cartridge, or cd transport. Stable current from the wall is very important too, of course.
I remember reading a post many years ago on Audio Asylum where a recording engineer measured the compression of dynamic peaks in various loudspeakers, and found a strong correlation between loudspeaker efficency and preservation of dynamics. Unfortunately that post has apparently been removed so I can't post a link to it.
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