The end of Yes - Gates of Delerium when Howe plays a simply breathtakingly beautiful solo while using his volume pedal.
I also love the end of Mike Oldfield's "Ommadawn (part 2)" when the song goes into a very simple theme where Oldfield sings about the wonderful feeling of just appreciating the small things in life. The chorus is eventually backed up by a childrens voices, which makes it sound like a childrens song. The contrast between this theme and the other 35 minutes of the album, which consist of completely instrumental themes, is so huge that it puts the you soundly back on earth after traveling through all the strange dimensions the album carries you through.
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