It's only a line drawn on a green table by comittee consensus. We all feel sounds below 20 hz so I guess you are oblivious to that. your statement that no perception of steady state tones is possible up to around 50 khz is WRONG. This quote is from a friend of mine Tim de Paravicini : ''First of all, the frequency response should extend from 3 Hz to 50 kHz, because we experience those frequency limits. We are able to detect audio up to 50 kHz. We don't hear it, but we experience it in other ways. I can give you tinnitus very quickly if I run an ultrasonic cleaner at 45 kHz. You are aware that it's on, and your ears ring when it's shut off. On the low end, we detect mechanical vibrations down to 3 Hz. When a marching band walks past you, you feel the drums in your stomach and bones. And that's all part of the sound. '' This is clear evidence that your statement was wrong. Any further argument will be futile so stop it. Again you refer to ''no observeable '' differences when speaking of the inductance. How convenient indeed. Yet you state elsewhere that what one observes does not necessarily correlate with what one hears, and I agree with you wholeheartedly. The b&w's do exhibit distortion. All speakers do. They also do not measure ruler flat in frequency response. But that doesn't stop all the worlds top studios from using it as part of their everyday work does it ? (This is a rhetorical question ). A curved shape or any other aspect of design is neither inherently better or worse. It's a question of compromise and you ought to know that. I will leave you with this quote by tim : '' The hi-fi fraternity is bizarre, full of dangerous amateurs. I try to steer clear and do genuinely innovative work - something that's worthwhile...''