Nice idea, nice review and a bold conclusion. Which I´m afraid are closer to the truth, that many would like to admit.There are a few concerns in my opinion though.One concern is that you´re using headphones. Any headphone, no matter price, are totally useless for objective listening. I´ve been in the music business for more than 40 years now, as an artist, a sidekick and engineer, and the only thing we use our phones for, are monitoring while recording with microphones or checking the effects levels. So I´d suggest you use a pair of proffessional, powered studiomonitors, preferebly nearfield-monitors, as they are painstakingly linear and revealing, Genelecs of a certain size would be a good place to start.The second concern are the choice of music.Music producers are fighting for our attention, and as we have a 0 dB standard, they can´t use volume as a parameter. Noticed how people insist, that the commercials on TV are louder than the shows? It´s not possible because of the 0 dB standard, but it actually sound louder.It´s because the producer of the commercial soundtrack are using a compressor to bring every last bit of sound up-front, directed towards you with the utmost impact. The same goes for music.You have to go to the studio pro´s and ask them, what records are known NOT to be so overly compressed. Daniel Lanois´ records - for instance Bob Dylans "Time Out Of Mind" - or Donald Fagen´s records are some, there are tons of others.Lastly, I suggest you use musicians as listeners, we know how to listen for differences and are very consious about what to listen for. Not to suggest, that the listeners you usedare not competent, they love music and listening and good sound as much as I/we do, but we spend years and years in a proffessional environment, listening and listening til our ears falls of, for the slightest differencies, trained by other pro´s who have already spent a lifetime doing just that.In the end I can´t help feeling, that bringing an ordinary PC up to hi-fi standards - which is very old - is a pretty easy and quite cheap job on the LISTENING side of things, (recording is a whole different story), as your article also states.But making it a high-end piece of audiophile equipment still would take more than the tech of today are able to.