Heres another example then: Engl Savage vs. Fender Twin. Now we are talking a high gain metal amp vs one of the highest headroom amps ever made. Speakers, tube or circuit? I dont disagree that the tubes and speakers make a difference, but the vast majority of the sound is in the circuit. If this wasnt the case, why not just buy the cheapest Bugera amp, and swap out with the best speakers and tubes?