Renkan, In my system (Halcro DM58 amps, DM 10 pre, JM Alto Utopia Be Speakers, modified Benchmark DAC, macbook pro with intel ssd) I noticed a definite sonic improvement with Amarra that would surpass a $ 400 upgraded cable. It is not the difference you get when you make a major upgrade to speakers or amp, iTunes is not that bad. That said on Sanjay's system which I heard briefly and which has a very different sound to mine I wasn't sure whether I preferred Amarra or iTunes. I find it very difficult to judge new components in other peoples systems/rooms, there are too many variables. Bottom line I think that you really have to try it in your system/room to see if it works for you.