They both are good. But they are in very different rooms. The polks are definitely tighter and more precise. But they need a sub if your serious about music. If you can't have a sub, using them for HT, then the DBRs will probably make you happier. Bad recordings can sound muddy or muffled. Good recordings sound great. That said, I'm of the opinion that we can adapt to sound and too much is made about minute differences and A-B comparisons. I always use cheap special ear plugs at every music concert. After a few minutes your brain (my brain anyway) adjusts so that the music usually sounds great (unless the set up or mixing is bad - which happens) and it's enjoyable. Even with my ears stuffed with plugs. The brain abides