So W(h)ATT makes these so special, besides the extraordinary price-tag?
From a technical viewpoint that would be first and foremost the cabinet, which account for a substantial part of (production) costs.
The first series of the Tiny Tot were constructed from mineral filled acrylic. Over the years Wilson has developed several proprietary composites ideally suited to loudspeaker enclosures, at least that's what the company want us to believe.
One might ask what the proportional added value is of all these endeavours and astronomical production costs to something as trivial as sound quality.
I'll leave further comments to the experts and experienced.
This is what Martin Colloms wrote about the WATT enclosure:
"A State of the Art Enclosure Design for Minimum Audible Resonance
Where price is no object, costly materials and techniques can be employed to generate the
finest results. In one system example, the WATT by Dave Wilson,* the enclosure benefits
from many techniques to achieve a remarkably inert result. The following details are all
considered influential, including the small size (approximately 9 litres) which naturally
improves strength and also results in a small enclosure surface area with reduced acoustic
radiation. The enclosure itself is a truncated pyramid; as a result the panels are nonrectangular
and the internal surfaces are substantially anti-parallel. The latter minimises
internal standing-waves while the former helps to disperse and moderate the usual plate
resonances present in conventional enclosure panels. In addition the interior is lined with
anechoic grade foam supplemented by a volume filling of polyester fibre.
The enclosure panels are cut from a dense, naturally inert composite—an acrylic,
heavily loaded with ceramic and a mineral powder—which may be machined like marble.
High- frequency panel modes are controlled by a highly resistive bituminous laminate
on the inner surface while the remaining fundamental resonances are handled by heavy,
20 mm thick lead slabs bolted into position on elastic mountings to provide tuned, seismic
damping. Furthermore, the side panels are extended at the rear to form small triangular
‘wings’. A massive alloy bar is bolted up between these wings, horizontally disposed and
providing a stressed reinforcement for these largest radiating surfaces. Finally, the finished
mass of approximately 25 kg provides a heavy inert foundation for the two-way driver
lineup to perform at its best. The high performance attained in this enclosure design is an
object lesson in the continuing importance of enclosure colouration in box speaker design.
Both mechanical impulse tests and listening have shown that this quality of enclosure
has a dramatic effect in improving sound quality, particularly with transients, subjective
dynamics, stereo focus and depth; as such it shows that despite considerable improvements,
we still have a long way to go in the field of commercial enclosure design.
However, this performance is achieved at high cost, approximately 15 times that of a
normal enclosure of this size."
This comment from Arthur Salvatore is quite enlightening:
"I was a Wilson Audio dealer in the late 1980’s and personally owned a pair of Watt IIs, that I later extensively modified. I am also familiar with many of their subsequent models. The basic WATT design is David Wilson's greatest audio achievement, because it demonstrated, for the first time, the potential of dynamic loudspeaker designs. When it first came out, it may have been one of the finest speakers available, at any price. Further...
I believe the Wilson WATT to be one of the most important and influential audio components of all time. Despite its obvious faults, the design noticeably proved the critical importance of reducing cabinet resonances to the bare minimum, no matter what the effort and cost. This unique achievement has since permanently changed the course of loudspeaker design, to the amazing degree that almost every serious dynamic speaker made today has been influenced by the WATT. It's difficult to imagine a greater audio legacy than that. In short, almost every audiophile, who uses and enjoys dynamic speakers, owes David Wilson some gratitude, even if they are not fans of Wilson's own models. In fact, somewhat sadly...
It must also be said that the WATT (and every other Wilson Audio speaker) has almost always been overpriced, to even absurd levels in recent years. It is also true that all of Wilson's speakers (except the earlier WATTS) have been grossly overrated by a groveling (see TAS #125) and incompetent audio press. However, the WATTS can still be an excellent choice if purchased used and then modified.
Only their cabinets will be utilized, so it’s best to find the cheapest model available. Updated drivers, crossovers etc. can then be installed for a reasonable (not by Wilson!) cost. The end result will be a superb speaker, definitely competitive to Wilson's latest models, purchased at a fraction of their cost, and which even low-powered (SET/OTL) amplifiers can drive (a major advantage)."