I would have said "the room" is most important, but now that I read some of the other responses, I would tend to agree with the people who said that the most important "component" is the listener (and his/her priorities). I noticed when I thought about it how difficult it is actually to quantify how important the room is and making the listening area 'right'.
Seperately, I thought Mrjstark's breakdown of percentages was interesting, resembling lists I have seen before. It is substantially different than mine though it is easy to make a case for his breakdown, especially for a $10k system. At $5k, the 5% for cables/accessories is a bit low, even for doing that part DIY.
Seperately, I thought Mrjstark's breakdown of percentages was interesting, resembling lists I have seen before. It is substantially different than mine though it is easy to make a case for his breakdown, especially for a $10k system. At $5k, the 5% for cables/accessories is a bit low, even for doing that part DIY.