I think it is fantastic! I bought it because I use the HDMI out into my processor for all movie surround formats (and it handles everything) and for SACD/DVD-A. I don't use the RCA audio outputs for CDs in stereo but instead use the digital out to my DAC. It is quick, reliable and affordable. It may be criticized as an entry level transport, but in my system it works. Most of my music playback is now via computer through the DAC so the transport is less important. As per correspondence with Oppo, it does everything that the 83 and 83SE does but the audio outputs get better as you go up the models, you get extra sets of RCA audio outputs (if you need them) and the decoding engine for video output gets better. However, I only have component inputs into my older HDTV so I can't take advantage of the latest Anchor Bay processing. I put my money into the DAC instead.
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