There's a review by kr4 in Stereophile.
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I too think it sounds great on redbook and SACD. I haven't read the Stereophile review. but it was apparently a bit negative. here is a review that is not negative http://www.onsoundandmusic.com./index.html?http://www.onsoundandmusic.com./issues/0408/home.html&2.
I am not much of a videophile so the picture on DVD's looks fine to me as well. But i think the videoside is the weakest link for the UDP-1. They can be had used here on agon for $2200 - $2500. A pretty good buy, considering all you get in one box. It's probably worth it just for the Audio side with redbook and SACD. IMHO.
for the $ the McCormack UDP-1 is really quite special. for redbook and dvd-a, it is simply incredible. i was able to a/b the UDP-1 with a number of dedicated DACs as well as the Esoteric DV-50. i don't have enough software on SACD to be able to properly evaluate SACD performance. peter moncrief wrote a fantastic and thorough review on it...
"Is no one bothered by the test results in Stereophile which show that the MCcormick is not capable of hi-rez decoding?"
no, not really. i've always been more interested in how a piece of gear sounds than measures since measurements won't tell how the piece really sounds. and i place more importance on how it handles redbook since most of my software is on CD anyways.