Like I said on page 2 of this thread, my top suspects are also NAD and Anthem with the most likely being NAD. I believe that Kevin's analysis is correct. I had the same arguments come to mind when thinking of the other possible candidates.

However since NAD uses it's Modular Design Construction (MDC) architecture where the digital features are basically integrated onto modular PCB cards that get plugged into a socket like a PCI card on a PC, they may release a new MDC module with MultEQ XT32 sometime in the future. Although as I commented on another thread months ago, NAD hasn't impressed me with their MDC concept as some of their competitors (Denon and Onkyo/Integra) have already churned out two new generations of processors and AVRs with MultEQ XT32 while NAD has been stuck on XT during the same time frame (two years) with processors and AVRs that offers less features and cost more. One of the selling points of having a modular architecture is a quicker turn around on new features as all you have to change is a relatively small PCB.