A friend of mine recently bought these beautiful speakers - Usher Be-10,

This guy has some deep pocket

He bought a bunch of expensive electronics but he's not happy with the sound

Here's what he bought:
(1) Meridian 808i Signature Reference CDP (he also has Ayre C-5xe, EMM Lab CDSA)
(2) Cary Audio SLP 05 Preamp ( he also has Mark Levinson No 326S pre)
(3) Mark Levinson 436 monoblock (he also has Cary Audio CAD 211 amp 110 watts/ch)
He has previously bought and sold JM-Lab Alto Utopia. The guy was in a serious emotional distress because no matter how much he spent, he just couldn't find the 'perfect' sound that he's looking for. He has lost all the hopes then because he began to think that the "perfect" sound he's been looking for is simply not attainable.
It all changed yesterday... he came to my room and listened to my system, in a 11x13ft fully treated room, with the following gears:
- Bolder Digitally Modified SB3 (only using the digital out)
- Aberdeen Component Fully Modified Tact 2.0S
- Moscode 401HR with Telefunken 12AU7 smooth plates as outer tubes
- Salk Veracity HT3
- Acoustiz Zen Satori Shotgun bi-wire, Electra Cable IC, Virtual Dynamics Nite, David power cords, Black Sand Silver Reference Mk V power cords, Running Springs Haley.
And he went "gaga"

(speechless) the moment I played the first Dianna Krall... he said that's the "perfect" sound he's looking for. He's impressed with the 3D soundstage, all instruments (vocal) seems to float around occupying their own distinctive space, there's a lot of details but not up to the point where its' fatigueing. The vocal is extremely transparent with no trace of muffiness, as if the singer is singing to you in the same room without the microphone. He cannot think of any aspect of the sound that he wants to improve on. (Strange...I have never met a guy who share the same taste as me...

)
And he got even more distressed when I told him how much I spent on my system (less than the price of a new JM-Lab Alto

). And he's tied up with so many equipments and he'd have a hard time selling all of them. I told him he does not have to sell all his equipments, I have never heard of the Usher Be-10 speakers but I believe it's a very capable speakers. I recalled at RMAF07 that many people seems to think that the Usher speakers is best driven by Belles amp.
So here's the question, assuming he is going to keep his speaker, what other electronics would you suggest for him to try out. I have never heard of Mark Levinson gears and have no clue how they sound.