Ayre C-5xe or the CJ McCormack UDP1 Deluxe?

I was wondering if anyone has been able to audition both of these universal players (although the Ayre is only Audio - no video). I've read a few very good reviews on the Ayre, but very little has been written about the upgraded Deluxe version of the UDP1. If anyone has auditioned either or both of these machines, I would like to hear your thoughts. The list price in the US of the Ayre is $5950 US, while the McCormack lists at $3999 US. In Canada however, for whatever reason (exchange rates, customs fees, etc?), difference in price between the two units is only $700. These two universal player compete head to head based on cost.

Any info these machines is greatly appreciated!
This in the review measurements section caught my eye;
Having heard good things about the McCormack's sound quality from audiophiles whose opinions I respect, I was disappointed to find out that its intrinsic resolution is limited to the "Red Book" CD level. No matter how good a power supply McCormack has used, and how beefy an output analog stage it has added, the fundamental digital performance appears to be that of the OEM Pioneer circuitry at the player's heart. I am at a loss, therefore, to explain either why Kal liked the UDP-1's sound so much.— John Atkinson

UDP-1 review

Have not heard the two you list head to head ,just an FYI for you, others may post better details.
You might want to check out this thread regarding a digital player shootout (both redbook and SACD were compared). The Ayre impressed quite a few people, against some really top notch gear.

Shootout Results

If I had the spare cash, I might consider the Ayre myself.
I don't know how much use this info will be but..... I auditioned the Ayre in my system and was very impressed. It is one of the best players I have heard with redbook and went to a completely higher level with SACD. I heard the McCormack (not deluxe version) in a friends system. I thought it sounded a lot better than his Sony DVD player, but wasn't really floored by it's redbook sound. I did not hear it on SACD............ I guess in the end I am still really curious about the Ayre.

Isn't the Atkinson reference listed above talking about the orginal UDP? HiFi+ issue 44 has a review comparing the original UDP with the new CJ UDP (or "CJE"). They say very favorable things about the new machine. But I do not have much experience with this magazine (British). They say it is really great with CD and SACD. They say that compared to the original the new version "possesses real finesse," whatever that means. But overall it is a favorable review. They say you can hear a difference between the two...perhaps you could get a copy of the review, and as always try out the machine. Otherwise, I have not heard either and only heard the Ayre in a retail demo.
In HI FI CHOICE magazine, the Ultimate Collection of components in 2006, both the Ayre C-5xe and the McCormack UDP1 (Conrad Johnson Edition) were selected as being tops for Universal players. Unfortunately, the reviewers did not do a direct comparison between the two machines....

Other digital sources that were included in the Best of 2006 included the Esoteric X-01 Limited/G-0s, the Jadis JD3 Evolution Tube, dCS P8i, Audio Flight CD one, Cyrus CD Xt/DAC X, and the Townshend TA565 CD.