I can't wait to hear the responses to this thread. The best sounding speakers I ever heard were a pair of Martin Logan's (not $165K but on up there in price). Were they UNBELIEVEABLE sounding? Yep. But were they XXX (more than $20K) dollars better than the top of the line speaker I'm used to? Not so sure about that. Speakers are so subjective, but if you are a multi-millionaire ... $165K speakers make since. There is only so much money you can spend in a lifetime, if your loaded. Is a Bentley, Rolls Royce, Austin Martin etc. ... that much better than the top of the line BMW?