Well, comparing the 990 to the MC-1 is comparing the latest in "budget" surround processors to the top of the line from an older generation. The MC-1 lacks any sort of component video switching and has no multichannel analog audio input, whereas the 990 has three component video inputs, crossconversion of s-video and composite video to component, and of course DVI switching. The MC-1 also has what is considered pretty rudimentary bass management by today's standards (a fixed 80Hz crossover for any speakers set to small), whereas the 990 offers four separate adjustable crossovers for mains, center, surrounds, and surround back. I would presume that the version of Logic 7 included in the final iteration of MC-1 software differs somewhat from the most recent form found in the MC-12, MC-8, and MC-4, so it probably shouldn't be a complete surprise that Steve Simon found PLIIx to compare favorably to (and perhaps even perform better than) the MC-1's Logic 7. I think the real bottom line in comparing the two units is that the 990 sounded good enough to justify replacing the MC-1, because for whatever current bells and whistles the MC-1 may lack, it is still a Lexicon design and represents a very well engineered product.