I myself am thinking about buying the Pioneer Elite 45A universal player but i got to hold off maybe Outlaw will come out with one? Remember the contest? You never know ,
but i'll wait a couple more months.

Anyway, just like the 47A, the Pioneer Elite 45A has three(3) 192khz/24bit Burr brown DAC's. I was thinking this player probably sounds as good or even better than the 1050's DAC. Afterall, this is not just a cd player it plays DVD-Audio and SACD.... and by the way, it costs as much as the 1050.