actually i don't have a good source but i have a backround in high end audio, this is my first headphone venture though. Ive had a few high end systems, i buy and sell them like crazy, i have upgraditis to the extreme. My last system consisted of tyler acoustics taylo reference monitors, classe cap-80 integrated amp, northstar m192 dac, conrad johnson transport, cardas lightning digital cable, synergistic research speaker cable, ridge street audio silver rca interconnects, uprgraded iec calbes on everything. the funny thing is i could hardly tell any difference when i put in nice cables compared to stock cables, and while my source sounded great i was dissapointed that it wasn't all that much better than a $90 sony dvd player. Don't get me wrong the $3000 tranport/dac combo was better, it was amazing to me that it was only a little better. The biggest improvement was definitely the speakers, probably second was the transport, and closely followed by the amp. When it comes to dac/transport combos its important to realize that the transport is as important if not more important than the dac, so don't try and put a cheap transport on a really nice dac like i did with the sony dvd player, i literally could not hear an ab difference between the outboard and onboard dac. Once i added the conrad johnson that when i could hear an improvement over the dvd player by itself. So im basically just drunk and rambling on, but i like my equipment to be as revealing as hell. So i guess thats why i was wondering about the ppa, i will hook it up to the $90 dvd player and it will sound better than you think, if you don't beleive me a/b something with a cheap dvd player you might be surprised slash depressed. Everytime i made an upgrade i was convinced that it was way better than what i had previously, until i a/b them, so im pretty convinced that most of the difference we perceive is psychological, i should because my backround is in psychology. It's all about the laws of diminishing returns, if money is no object than it doesn't really matter that your paying 3000% more for a 10% improvement. to sum up a long post that really doesn't go anywhere, i can discern a difference between amps if there actually is one and its not psychological, my cheap dvd player should be a sufficient source, and i seriously have to stop upgrading so often.