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I suggest trying both amps and cables, then let your own ears decide what you belive in.
Unmeasurable things may matter, ever heard of love?
Actually, I tried both amps and cables last summer (part of the deal with doing demos from the Cable Co was that they included lots of extra cables), and found most of the cables either had no effect, or were worse than the stock cables that came with the various cans I demo'ed. The worst cables just seemed to filter out part of the spectrum, making the rest of the spectrum too hot, usually the high end, which in my book is just distortion, not improvement. So I do believe that cables can change the sound, just not in a good way. The stock LCD-3 cables work well enough, and seemingly pass through the entire sound spectrum, so I'm not going to spend any money replacing them.
Cable Co also sent me a Burson HA-160 and I found it to be indistinguishable from my Adcom GFP-555 pre-amp's headphone jack, so I saved the price of that amp by staying with that 25-year-old pre-amp, at least up until now. The Adcom's a quality unit, but interestingly, nobody -- even the folks currently working for Adcom -- know what's inside. No specs, no diagrams, and I'm not opening the box to look for myself -- it ain't broke, so I ain't gonna try to fix it. So I have no idea if it is really great, pretty good, meh, or whatever -- I only know it sounds as good as the HA-160.
On the other hand, I do remember when I first got my Adcom system in the late 1980s or early 1990s, how much better it sounded than what I had been using to drive my Vandersteen speakers, so I figured I'd look into the alternatives for doing the same for my headphones. I've been following the Mjolnir and Asgard 2 threads, and have read up on a few of the other amps recommended in this thread, but I'm still not sure what to do, which is why I asked my questions above.