I have to agree with Lee -- the audio note resistors are very nice, especially for the money (about the same as the PEC. The PEC is a nice, rugged pot, but a little warm sounding to me, and out of about 5 I've used over the years, I think all of them were a bit scratchy at the lower end of the range.
The one expensive ($100) pot with the shielding between the two halves (forget the brand at the moment) are also very nice (as they should be), but they seem to be harder to find these days.
I would avoid the cheaper, smaller Alps plastic element pot -- the one in my current amp does not track well at all -- actually the worst tracking of any pot I've ever used. When I dismantle the Orcas for the DOF kit, I'm also going to put that Audio Note pot in place of the original. Still not quite sure what I'm going to use for my s.e.x., but since I'm making it larger (10" x 12" and am machining the larger plate myself, I can pretty much use any pot I want, and put it where I think it will work best for me (amp covering most of my nightstand.)
-- Jim
Jim Rebman -- recovering audiophile
Equitech balanced power; uRendu, USB processor -> Musette DAC -> 5670 tube buffer -> Finale Audio F138 FFX -> Cain and Cain Abbys near-field).
s.e.x. 2.1 under construction. Want list: Stereomour II
All ICs homemade (speaker and power next)