In setting up a truly high end system with a 40, 33's and wilson x-2's, one of the most respected names in audio said that the 40 could not do audio as well as the 32 due to the fact that the 40 used digital conversion. The 32 stays in the analogue world. To get all the flexibility that the 40 has, it converts all incoming audio signals to digital through a a-d coverter. To output, a d-a converter is used. Since the system was most used with video, the compromise was acceptable. However, I still want to lug over my 26s and tt to hear what might have been.