I will say that, especially with room tuning such as the SMS-1, my PB13-Ultras are amazingly good with music. This afternoon I was listening to Al DiMeola's Splendido Motel, the digitally remastered edition (Columbia CK 46117). Now this is not a bass demo disc, it's excellent jazz excellently recorded. Using an 80Hz x-o, the bass and lower octave piano lines were excellent -- blending with $3.5k main speakers (Onix Ref3's), the PB13s disappeared into the music. On the first track, with my eys closed, I was on a small island floating high in the air, like something from a Yes album cover -- after 6 minutes there's a descending bass line that makes it seem like you are looking over the edge of the island. Subjective? Sure ... but the emotional realism evoked by great music is, after all, what you are paying for, IMO -- and the PB13's have definately increased my level of emotional involvement with the music.