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I'm looking at this as well, especially because it plays MQA-cd's, of which there are a few from Japan. I'm confused though because it says it upscales PCM redbook cd's or DSD encoded redbook cd's but does not convert PCM cd's to DSD, which the Marantz SA-10 and Ayon player does. That takes a special converter chip. There would seem to be a technical difference, but perhaps when upscaling not a significant difference, if any, in the sound. Maybe someone in the know could elaborate on this difference.