Many new and highly interesting audio sources (known as new media) have been developed, which have not yet found their way into really high-quality audiophile equipment. Many High-End fans consider MP3 and other compressed-data music formats unacceptable.

This view is understandable when we are talking about the last word in High-End quality, but on the other hand the number of users of these new media is now so gigantic that some would consider it rather unrealistic. For this reason it made obvious sense for T+A to develop equipment capable of exploiting these new media better and more rationally, as there is no doubt that they have plenty of potential; here is a line of development which could be pushed a very long way in the direction of High-End quality.