I listen to my favorite vinyl and cds, and rate each piece of music through various audio systems. I don't focus of the equipment, but on the music. The best system (yes, for me) is the one through which I give my favorite recordings the highest scores. I DON't break down the sound into low end, middle range, and high end. I don't listen for dynamics. I don't focus on tonality. I just listen to my favorite musical records and rate them. By concentrating on the music I am, of course, also listening to the system, but if you consciously focus on the equipment, rather than on the music, you are going about it backwards IMO.