I love High Fidelity speakers! I'm not into headphones though. I worked at Best Buy in the Magnolia Home Theater department and we had some really good speakers like Definitive Technology, Vienna Acoustics, Mirage, Martin Logan's etc... While I was there they also had the Pioneer Elite line of receivers. They definately carry the best sounding home theater equipment I have personally heard.

Shitty Windows Vista vs. Ubuntu + Beryl