I went last year. If you like audio gear, it will be awesome. It's that simple. Where else can you listen to hundreds of thousands of $ of audio equipment (single rooms were filled with small fortunes), set up by manufacturers/real professionals, all day, for $20? I think I got $20 of free audio magazines the second I walked in, along with a show magazine that detailed exactly what each vandor was showing in each room, and a map of the whole place.
For headphone stuff, last year Woo Audio was there with all of their amps and a nice selection of TOP of the line headphones. You could just wander around and mix and match as you desired. It was crazy. I honestly couldn't believe they had all that expensive, small gear just laying around like that.
As for regular hi-fi stuff, listening to gear like KEF Blades, YG Kipod 2/Anat, Wilson Sashas hooked up to VTL monoblocks, etc. simply blew my mind. Some of the more popular rooms had lines, but I think I waited in line for maybe 30min all day.
There are also a bunch of media guys walking around so if you ever wanted to walk up and have a chat with a guy like John Atkinson, this is your chance. There are also sure to be head honchos from various brands.
Here is a link to Stereophile's coverage of the 2012 show: http://www.stereophile.com/category/ny-audio-and-av-2012
Edited by mrip541 - 1/11/13 at 1:38pm