When Ken Stevens of CAT was asked by a resistor manufacturer what kind of flavor he wanted, his answer was that he wanted them to have the flavor of water. I think he meant that the sound of a piece of equipment should be like a chameleon so that issues of bass, soundstaging, imaging, dynamics, etc are a refelection of the recording, not an overlay on the recording. I think this is he definition of neutrality and transparency. I think the CAT was very transparent in this sense, and to an even greater degree the Atma-sphere amps, at least with my Merlins.