From all the reviews I've read the opinion seems to be that it's pretty A-okay for DVD-Audio, but the SACD/DSD playback leaves a lot to be desired.

I would rather a universal player not sacrifice one format over the other, but instead playback both PCM and DSD with excellent quality and with no conversion in the decoders or DACs to one or the other (as may be the case here).

Dan
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Down with the MPAA!! They are robbing you of your rights in the name of greed!