Mark Levinson No.380S preamplifier
"Comping," they call it at Madrigal. Once a circuit and its board layout have been finalized, passive components are substituted one by one in an exhaustive series of listening tests to determine the places where use of a premium part, or one of closer tolerances, results in an audible benefit. This fine-tuning process cannot be open-ended, however, as products do have to shipped. So what happens when new parts become available, or new manufacturing processes allow a better-sounding part to be used without financial penalty?