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I would disagree with that, if the source does not present a quality signal, no amp can amplify it better than it is and no transducer can make sound ok.
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And as such, I would buy a $100 CD player and a $1K pair of headphones versus the other way around any day of the week, although it may well be that a $500 CD player and a $500 pair of headphones would be the best sounding of the 3 alternatives.
But this is very off-topic - if you're buying an Audio-GD Phoenix, you should have a very good DAC to use with it, and good headphones too, or the money invested in the Phoenix isn't bringing it's maximum return.





















