One of the reasons I starting buying Lionel after a long time away from them was that Legacy steam sounds were so much better than PS2. Every PS2 steamer sounded like my Dreyfuss that I bought in 2001.
After watching videos of the new PS3 equipped Blue Goose, it really sounds like MTH has stepped up their game quite a bit with their steam sound sets. The Turbine sounds pretty good too.
They still don't sound as good as Legacy, but they do sound much better. The chuffing has much more body to it. The whistle on the Blue Goose gives me goose bumps (pun intended).
I had hoped their long delay would give them some time to focus on developing richer sound sets. Perhaps this is the case?