I know this does not address the original ? but I thought I would add it anyway :) The Accuphase units handliy outperform the Levinson on CD and of course the SACD playback is in another league from CD. Regards, Mike Marcellas PS>It should be noted that the latest version of the Dodson DAC has been reported to have smoked the Elgar by many that have heard the two units with and without the upsampler.
