I have the B&W in my wife’s Volvo V60 Polestar, it’s excellent, I’d rate it as second best to Gravity SSPro. The B&W adds dynamic characteristics to offset the challenges of doing a car audio system, and it does a good job at it. I think it sounds good but not necessarily honest, like it’s almost doing some sort of dynamic compression or adding a limiter or something. The Gravity’s system doesn’t need to as it’s very even and musical, but yes somewhat hindered by vehicle acoustic limitations. I definitely sound like a broken record on this topic and don’t mean to over-exaggerate my qualifications but my former career was post production sound for film & TV for things I’d guess most viewers are familiar with, so I’m pretty sensitive about issues of audio accuracy. Tidal + Atmos in the Gravity to my ear does a better job of recreating what I myself heard in the studio better than any other vehicle. Most importantly Atmos gives you a true center channel. Lucid’s audio team’s reference system are Genelec near field monitors which is the standard for many editing and recording studios, they’re what we used, albeit the larger mid-field ones but a car is a near field environment so their choice is appropriate. Because of that accuracy, and the apparent lack of meddling with the source by the DSP, it’s true as
@borski says that the Gravity (and Air) tend to reveal flaws in inferior audio sources and formats. I also gotta say that while everyone loves the B&W system, and their home systems are excellent, that tweeter is more cosmetic than really good, and their whole thing of giving you processing to create “studio”, “stage” and “theater” presets is kind of nonsense, like zero pro audio engineers would ever elect to do that to their mix.