There really is something special about how mics like U67s, U47s, C12as, and Ela M251s sound that is very hard to quantify. Thats the reason we are drawn to them. Granted there are variations in sound even between like models but these particular mics rarely dissapoint if they are in good working condtion. Apart from whatever we might measure in them, my reaction to using them is "wow, that really makes my voice sound great." It's probably the mic's right combination of compression, THD, TIM, and frequency response that is responsible for most of their "sound". These are measurable, but awfully hard to create with a pile of resistors, capacitors, inductors, etc.
Like Tomas, I'm not too fond of carbon compostion resistors. As for caps, I've been testing them and selecting them for low dielectric absorption. They audibly handle transients better than ones with sloppy dielectrics.
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