The true source has always been the recording, not necessarily what it's being played on, even though that does matter but is secondary to the recording itself.

My 60 years experience dictates recording and speakers. Getting the room/speaker interface right will yield the best sound with the smallest investment.

GIGO

@tweak1 true! But…the speakers and the amp are the biggest contributors to the final presentation (let’s assume room acoustics are decent here) and you will never know what your speakers are capable of without the best possible amplifier driving them.

I’ve been listening to CDs played on a 15 year old $49 DVD player while waiting for a dac to arrive, and if it wasn’t for my amp and speakers it wouldn’t sound as good as it does!

@br3098 +1

Yes, speakers matter the most!

souce first or to speakers

Both are first.

Everything in between is just seasoning.