I don’t recall seeing Polk Audio speakers being demo’ed at a show before, so I felt somehow compelled to give them a listen. I don’t know anyone in my audiophile circle who owns Polk speakers, so I went into the room with a blank slate. They were debuting their new Legend L800 speakers ($5,998/pair) with the SDA (Stereo Dimensional Array) technology that is designed to cancel inter-aural crosstalk. As Polk explains it: “By acoustically isolating the two stereo channels, each ear hears only the correct stereo channel.“ The rack contained some Marantz components that I was not able to identify. While I did hear good imaging, I would not describe the sound to be what I would consider a high-end level, but I don’t think Polk speakers have ever been marketed as such. When the room host announced that there was a special discount on this pair for the show, the audience member in the front middle chair excitedly shouted that he would buy them right now….and he did!
— Steve Marsh