Well, as much as I think speakers (and the amps used to drive them) are ultimately the most critical part of a system, 2nd only to the room in which they are used, I sure can't buy into minimizing the differences in CD players. But I will agree that amoung many of the best players many of the differences that make them great will not be apparent unless you have the rest of it pinned down. So if you can't hear the differences in digital playback units, the real question is why you don't hear them, not if they exist at all.
By the way, I think your "abstract assumptions" may be my observation realities.
By the way, I think your "abstract assumptions" may be my observation realities.

