definitely. Both of these combos in my opinion are source 100% dependent. You can really stack the cards in your favor of the HE60 with a nice oversampling, new-era source and you can really make the SR-007 KGSS combo shine with a older, non-oversampling source. I've heard both with my Nottingham and can say that I definitely prefer the SR-007 in this case, as the HE60 needs the artificial detail and top end shine that the OS players offer. SR-007, not so much, stick with a more fluid, analog sounding source and let the SR-007 work its detail retrieving magic in a non-obvious, non-show-off manner.