[Garytn]

This is a potential can-of-worms, so I will answer by referring to a well known audio writer/reviewer. Robert Harley in his book The Complete Guide To High End Audio (a good read BTW) sets up a hypothetical system with the following percentages - speakers 36%, amp & pre 36%, one source 12%, AC cords and conditioning 9%, and interconnects 6%.

Then he goes on at great length to give arguments and examples where those %'s are not a hard line to follow. Don't get too balled up in it. I suggest hitting an even balance between value of speakers to amplification. But remember, any weakness in the source component is there no matter what. Of course, as system upgrades proceed the %'s will change.

I also think Harley should have included room treatment. My experience is that is a very important element. That varies with what your room acoustics are.