Many will probably disagree but the following was my experience that other ears present at the time fully concurred with.
Start with absolutely best PC based transport > BDA-1 > BP26, into either an active pair of speakers or passive driven by 7B SST.
Then remove BP26 and use well implemented digital volume control (.i.e. the one from Steinberg WaveLab), and be astonished by increased clarity and dynamics.
Having said that, if you must use preamp. I do not know of a better one at this time than BP26.
Had a chance to compare recently BP26 to AR, the second one from the top in their lineup, BP26 was more transparent and dynamic.