A good piece of audio gear is something that accurately and consistantely reproduce the musical signal, does not load down negatively the next in line component, does not affect the sound/signal, is designed such that cables make little or no difference to the signal and can drive the next in line component accurately within its design specifications, and most importantly, does what the customer wants it to in his/her system well. If, all things being equal, your system is almost "there" and you add this piece of audio gear in, and then you are "there", then that makes it a good piece of audio gear.
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