Most readers are familiar with iFi Audio whose affordable products include DACs, portable headphone amps, a USB power supply, Tube Buffer/Pre-Amplifier, and more. We've reviewed a number of their products including the iFi iDAC (see review), the iUSBPower (see review), and the iTube Active Tube Buffer/Preamp (see review). Abbington Music Research (AMR) also produces a full line of "Reference Class" products including amplifiers, preamplifiers, loudspeakers, disc players, DACs, and more. The Chief Designer behind both product lines, Thorsten Loesch, was kind enough to participate in this Q&A with AudioStream where we dig into some of the nitty gritty behind PCM versus DSD, human hearing, the joy of vacuum tubes, and more. I'd like to thank Thorsten for the time and effort he put into his response and I hope you enjoy it as much as I did.