When you say "Steve Guttenberg thought the WES/O2MK2 combo was the best he's ever heard them" you have to remember who you're talking about. SG thought the deeply flawed HE-5 was the greatest thing since sliced bread. SG's support of headphone audio is great, and I often enjoy his Cnet articles. He's not God though, and his word is not law. If he says the WES is the greatest amp ever made, that does not make it so.