As usual with Yes threads, I'm distinctly in the minority for disagreeing with almost every single posting so far :-)
There was a lengthy discussion about this on the old forum just a few months ago. Anyhow, my take on it is that Yes did not fade away into artistic nothingness after GFTO/Tormato/Drama (take your pick), and that the best Rabin era stuff remains as fresh and vital to my ears as anything half-decent the band has done since the 70s - moreover, they've done some stuff since Rabin left that ranks amongst the worst stuff they've ever recorded. Yes has always been hit and miss, throughout it's entire history, even in the 70s!
The studio tracks from the two KTA albums have lots of good moments; the only one I really dislike is "Be the one", which does nothing for me (I find it's main melodic theme quite clumsy and annoying - my apologies to those who disagree!). The two epics are almost as good as anything Yes have done since (it all depends on how much you rate The Ladder and Fly From Here; I like most of the former but only some of the latter).
The best of the shorter KTA studio tracks are "Children of Light" (mainly for its fabulous closing section; what goes before is pretty ordinary, imho), "Footprints" and "Bring me to the power" (perhaps the best of the shorter ones).
Is it worth owning? Absolutely.
Is it any good? Yep, in parts.
Did the band and its management typically muck up the whole business, and should the KTA2 tracks have been treated as a proper album? Undoubtedly.
Are "That, That Is" and "Mind Drive" the best music Yes made since the 70s? No, that idea is comical to me - but as a fan of Yes in almost all its incarnations, I've had a fair bit of pleasure from hearing the KTA studio tracks, and they were an intriguing tentative move back towards a classic Prog style that ultimately didn't come about.
For me, the last hurrah of the so-called 'classic' line-up is Live at Montreux.
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