Pawlowski, I agree to disagree, so we're in agreement!
To add my own .02 cents to the specific recommendations. For my ears, in my system, I've been impressed by Signal Cables which can be had new for under $100, and on the used market Mike Sanders, Quicksilver Audio IC's (which are silver) between pre and amp, and Harmonic Tech Truthlinks between source and pre. Both may be just a bit over the 100 mark, but not by much. OK, I 'cheated'...send me packing. YMMV (as always). I'd add that cables, IC's and PC's are so system-dependent that making blanket recommendations seems a bit silly. As I've indicated, I'd disagree with a general statement that implies one is "better" than another. I'd agree with the specific statement that they can definitively affect the way the system sounds and they certainly may sound "different" from each other. "Better" is entirely up to the individual doing the listening. Someone who cannot hear any difference between a $100 IC and a $500 IC in a specific link in their system (and there may indeed not be an audible difference) may rightly consider that $100 a "great" IC . Who are any of us to tell them otherwise. That'd also make the $500 IC a "great" IC too, since it sounded the same, but at a cost of $400 more - here's where the words gullible and stupid may come to that person's mind. Of course they are certainly not "stupid, gullible, or inherently insecure", they simply cannot hear a difference and or don't believe the difference they do hear is worth the added investement. There are all too many people willing to be lead like lemmings off a cliff by others telling them what they should like, how much it should cost, whose stamp of approval to look for, blah, blah, blah. The best advice I've taken to heart in enjoying this and any other pursuit is to trust in yourself.
Of all the links in a system I'd say that cables, IC's and PC's have the most rapidly diminishing returns on investment. The markup on these items can be astounding, and for the margin of improvement you get for your investment the amount of money might be better invested in other aspects of your system. The difference between a $100 speaker, and a $2000 speaker is very likely going to be pretty profound, given a good system behind them. The difference between a "great" $100 IC and a $2000 IC is not likely going to be nearly as profound, nor are as many people going to be able to tell and or appreciate the differences made (especially at the expense of $1900).
I'd imagine that folks looking for great $100 cables are more practical people and aren't likely to put their priorities in a link which yields a very low rate of return on investment.
Like anything else, it's worth whatever someone wants to pay for it. In turn, this is just one person's opinion - I'd encourage you to form your very own, and in spite of our disagreement, I do respect yours, Pawlowski. I certainly don't share it.
Marco