As a manufacturer, every time we build a piece that becomes the best component since the last one. I always begin with the source because we start with piano recordings. If the piano is not right, nothing else in the chain matters to us and can alter that sound we love. Once we feel that is correct to our ears, then speakers that can reproduce that sound (most can to different degrees once we have that sound). Amplifiers next and then the preamp. We find that a decent preamp can convey the sound and then better preamps enhance the overall sound.
While cables do make a difference, people are surprised when we show them that we are using Sony interconnects from my old 1970s tape desk. You know the old gray ones with the plastic red and white ends stuck together. Since we move equipment in and out so often, I was tired of using expensive cables so we just settled on the Sony cassette deck interconnects that came in the box. Gotta love the expression on peoples faces then we show them. Go figure.
Also while the room has an impact, out listening room is brick and we use a couple of treatments thrown in there. Not se-up properly or anything. To us, the proper placement of the speakers is what makes an impact. After going to shows and many dealers, we have concluded that most do not know how to properly set-up speakers. Again our experience.
Having had so many systems in our listening room, that has been our overall experience. Happy Listening.