What is a high-end entertainment system? That question can be answered in a variety of ways. For some people, “high-end” means systems bought at a specialty retailer, e.g., Bang & Olufsen, Tweeter or Ultimate Electronics. For others, price determines a high-end entertainment system — $5,000, $10,000, or more for a TV with a 5.1 surround-sound system. On the other hand, audiophiles think of a critical listening room equipped with Krell components and B&W loudspeakers when asked about high-end entertainment.