If you are asking what sort of things people would be interested in, I would love something like an improved DBX encoder<>Decoder circuit to push cassettes to over 100db or something.
Although saying that...I know cassettes are meant to be having a bit of a comeback, but finding cheap unused metal tapes (they don't seem to be coming back) is a bit on the expensive side and you would be pushing it to get the noise reduction levels from a ferrous tape.
Other than that; yeah, high end amps are of interest, as well as good quality DAC playback equipment.
@exxos Maybe a good business venture would be using a current gen inexpensive motherboard in a small form factor case, with Linux and some custom designed HQ audio circuitry for a high end digital media playback device?


