Altec, yes, it's all about electrons flow. But, the main idea is that music is a continuously variable flow, where every ripple counts.
If we take the cable/water flow analogy, I'll say that it makes a world of difference if we run water through a rough canal instead of a smooth one if we are to care about the ripples riding the water.
Yes, ultimately the same amount of water runs through both canals and if we don't care about the ripples, there is no difference. But, in or case, the ripples are what counts.
Claiming that a $200 CD player sounds indistinguishable from a $2000 CD player is, in my view, inaccurate, even if both claim similar or close measurements. This is simply because things are way more complex in the way they combine than the very terse measurements, which tend to cover one aspect at a time.
I truly believe that the true measurement is in listening, as there is no FICO score for sound quality, no single number of group of measurements to tell all the story.
I know that the audiophile community abounds with ridiculous claims, but this doesn't mean that all claims are wrong or don't have a strong scientific foundation.
Both extremes are, well, extremes, and if we are to talk Gauss bell, then they should be discarded.