First off, I'm pretty sure that Kelly was joking; sounded pretty tongue-in-cheek to me. At least, that's how I took it.
Okay, all your theoretical percentages are crap; here's the "real" percentages: speakers - 100%, amp(s) - 120%, source - 100%.
Before you cry foul, listen to my reasoning. Let's say you have a respectable $1000 to spend towards putting together a nice system (integrated amp, CD player, speakers). You bring your CDs to some stereo stores and listen to stuff within your budget (~ $400 for speakers, $300 for amp, $300 for CD player - note that these percentages can be adjusted; as you'll see, it just doesn't matter). Inevitably, the sneaky sneaky dealer guy makes you listen to, in addition to the speakers within your budget, the $700 speakers. They kill the ones you were looking at. Likewise, he "suggests" you try the next amp up 'just to see what a little more juice'll do'. Of course, it's more effortless, transparent, etc. You are then forced to listen to a new, just released CD player that does HDCD, upsamples, blah, blah, etc, etc. IT'S better. So, you end up spending much more than you ever wanted to, and end up going into debt for six months. This is not really that dissimilar to all of us coming to head-fi for advice regarding the Grado SR-60 vs. SR-80 and four months later winding up with HD 600s, RS-1s, Headroom AND MG-Head amps.
Alright, seriously - I lean towards the "speakers are the most critical component" side of the fence (within reason). I recently helped my brother pick out a new integrated amp. We chose the Rotel RA-02 at $500 and 40 WPC. The dealer actually had the cajones to hook it (and the companion $500 CD player) up to Wilson Audio Sophias, via MIT Oracle cabling (total price ~ $20,000). It sounded AMAZING, and totally kicked the crap out of my system, despite the fact that my electronics are markedly better than the Rotel stuff. I actually cried a little on the way home. I'd say spend more on the speakers and save on the amp and CD player (caveat - make sure the room will support the speakers and make sure the amp will drive them). Then you can upgrade the electronics later, and remain confident that you won't have outgrown the speakers. Just my 2 cents, of course.
Disclaimer - keep in mind that this is more important at the lower end price-wise than at the upper end. A $200 difference when you're comparing $500 speakers or an amp makes a huge difference. When you get into $2-3000, it doesn't make nearly as much difference (diminishing returns). I bet that DA's PSB speakers sing driven by his Musical Fidelity/Bel Canto rig.