This has already been addressed by Outlaw, though, I can't find the thread. It may look like the other examples in Josecanuski's post, but Outlaw has stated the internal design, chip selection and software are Outlaw's.
They also showed the differences in circuitry between these other units by comparing internal pics.

My 976 performs quite well for me with the majority of theater use, 95% and the occasional times when I'm streaming music from my phone app using the very nice FTB-01 Bluetooth that came with it.