For me, it's not about the gear. It's about the music. Money isn't a factor as far as digital is concerned. In fact, it's the most esoteric and expensive gear which can the most flawed and incoherent in a well designed digital frontend, IME.
I use a microphone to measure what comes out of my speakers and I use software to correct where needed. I use room treatments and position speakers in a way where I get the best results. There's no recipe for great sound but it's important to use something outside your own ears to reference back so I can keep things on track.