Companies? Yes, at least in some ways. Products? The UMC-1 and Model 997 are distinct products, each with a different focus. They will be compared with each other solely because both come from companies that distribute internet-direct. There are some fairly notable differences in feature sets that would seem to prevent them from being direct competitors, though. For example, the more expensive Model 997 will provide room correction that has the potential to exceed Audyssey, while the UMC-1 will use a more basic EQ solution that is not as sophisticated as either Audyssey MultEQ or Trinnov. It is similar to the comparisons of OPPO's BDP-83 to less expensive players from Sony or Panasonic: they all play Blu-ray discs, but the more expensive product also has some additional features and benefits. The products aren't direct competitors, and so when they are compared the comparison must be balanced against an individual's needs. Or, to put it another way, simply because two products with different feature sets and price points may end up competing for an individual's money does not make them direct competitors in the marketplace.