No, seriously now, the most important element to me is that, be it live or reproduced, it touches my heart and soul and draws me into it...so, not different to the posts above.
Aside from the obvious responses above (my ears, the music, emotional involvement...) the thing I need most from a system to be able to sit still and listen... is a very clean (prefer 'sweet') top end, and a clear midrange. Sonics with the high frequency shredded: I RUN away. That's my #1 priority.
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