McCormack UDP-1/MAP-1: Best for the $$
I stumbled on this product purely by accident. I was on a mission to hear and likely purchase the Esoteric DV 50. While the DV50 may have been just a tick better, I purchased the UDP-1, along with the MAP-1, multi channel preamp. All I can say is you must hear this combination, as it redefines what is possible at $5,500 for the pair.
As always, listening to a system that includes unfamiliar equipment makes judgements difficult. The audition system was a $24,000 Wilson Audio Sophia based 5 channel speaker affair, with BAT amplification. I took a chance and these units sound better in my room than they did in the store, whew! (finally, a lucky break)
Limitations: No video switching, only 1 surround mode for 2 channel stereo recordings. (MAP -1) Single ended only connectors.
Plusses: No video switching, only 1 music surround mode. Ease of setup/use. Simple is better.
UDP-1: SACD/DVDA sound incredible. On-board DD/DTS chips handle the Home Theater duties. CD is better than the Levinson #36 it replaced.
Associated equipment: Krell amplifiers, Tice Power Block, Nordost Blue Heaven interconnects.