I was replying to Charlie--the post above mine. I don't have any problem with taking power handling and heat dissipation into account. And I'm not saying everyone has to run out and organize, or participate in, blind tests. They are difficult to design, implement, and suffer through. But since I had already done it, I thought it was worth reporting the results. It wasn't a close call. No one could hear any difference on any music.
The whole subject of high end crossover components drives me a little nutty, There are so many claims, so many high prices, and so little documentation. I recently ordered a pair of Usher S520 loudspeakers for a friend because they are offered in a white cabinet, which she insisted on. The base price was $400 a pair, shipping included. Very reasonable given the build quality. The retailer also offered an "upgraded" version for an extra $350 that used super premium caps, coils, wire, and I think Mills resistors. After about one minute of listening it was obvious that the crossover simply didn't include enough baffle step compensation, and the tweeter was running too hot. Measurements confirmed that, and I redid the crossover--it now makes music. But I pity the poor buyers who shelled out $350 to replace perfectly adequate components in an inadequate crossover.