I saw this thread when it was just getting started and wanted to comment, but I was at work and well... First off, I want to congratulate Elizabeth for bringing up the subject. She has some great questions and I feel they are very important. When I started over again with a new system three years ago, if I couldn't have had tone controls, I would have stayed with my then current gear. No matter the arguement, not all music is recorded the same. Having tone controls that can help make a bad recoding a bit more bearable and a good recording even better is a real plus. Here's another example. When I bought my system, I heard it with all the pieces I bought (at that time). I listened for two or three hours and the system sounded really great (and best) with the tone controls set at zero. But when I brought it home, it did not sound the same. Needed some help from the treble control. I'm sure its my room (the vaulted ceiling). But the point is without tone control, I would be very unhappy. Personally, if they make no difference when turned off, then why not; they should be included. They will provide a great benefit when you need it. And I doubt that the cost to add them is very significant. Finally, hearing a recording the way an engineer wanted you to. I'm not sure they deliberately engineer a recording that is bass heavy or bright. I bet that's not the intent or the intended product. It just comes out that way. (Just look at your music collection and you'll probably note that not all of your music sounds great (I bet). If I bought music that only was recoreded well, my collection would be pretty small. With tone controls, I can help those pieces that need it and turn the controls off on those that don't. -Thanks Elizabeth for addressing a great need in this high-end audio market. Very interesting thread for sure. BTW, it would be great if tone controls could also be controlled by a remote.