Couple of quick comments as a 950 owner and AV123 speaker owner. I have to agree with Ajax and gonk I think it is two different product segments. When you factor in the amp the U/L combo becomes much more affordable then the 990 with amp to a first time buyer. Having not yet heard the 990 I’ll reserve judgment but I have read more then one review of the Sherwood Newcastle that criticizes it’s musical quality which gives me pause on the 990.

I also don't think it's is wise to just compare features of Pre/Pros you also have to factor in the processor and the analog section. Both the 990 and U/L along with the Sherwood and others are based on Cirrus chips. Someone said earlier that the 990 would blow the Big Dog Emotiva away…that’s just plain silly. I’m willing to concede that some would pick the 990 over the Motorola family Pre’s such as Emotiva, Sunfire and Anthem but I suspect most would still prefer the higher end components. If it is features you really crave look to the mid line receivers as they are usually quite a bit more feature rich then all but the most high end Pre/Pros.

From a personal viewpoint I see the 990 and U/L as something to tide me over until the next generation Pre/Pros with HDMI input and DD+ and DTS-HD get here. The question becomes for me is either the 990 or U/L enough of a step up to make it worthwhile? I’m thinking very seriously of ordering both units once the U/L starts shipping and letting my own ears decide in my room.