There is an old urban myth that Western Electric used to manufacture the paper & fibre cones for their woofers by the batch, mixing the components along with the binding agents in a washing machine. Of course there was a secret formulae involved. AK the distortion thing; it has to logically be accepted that we are not measureing everything that impacts reproduced sound. There is absolutley no other explanation possible for why examples of electronics that measure the same sound different. Until that FACT is accepted you just go around in circles like a dog chasing his tail. The sad thing is; if you have to prove that distortion measurements tell the whole story, you are stuck in the water because then by definition you can never admitt you hear differing sound from one low distortion piece to the next. Consequently you are choked off from ever finding real reasons for why things sound different because according to the measurement they cannot sound different. That was the ultimate connundrum that ruined Julien Hirsch's reputation, he just backed himself into that measurement corner and watched the audio world pass him by.