I agree with Smer319. Meridian has, by far, the best sounding digital D/A's, DSP's and surround processors in the business. Don't believe it ? How's this for a comparison - in the new Automobile magazine the editors of Automobile and Sound and Vision tested and auditioned the highest end integrated car audio systems offered by Mercedes-Benz, Range Rover, Cadillac, Acura, Volvo, Lincoln, Bentley, Infiniti, etc.
The best sounding and measuring system, by a wide margin, was Meridian's system installation in a Range Rover. They beat out Bose, Burmeister, Naim, Krell, Revel, Sony, B&W and many others. Remember these were factory-installed multi-channel systems in $100K + cars. Bob Stuart and his colleagues at Meridian are so far out in front of everyone else on multi-channel digital, and "apodizing" A/D and D/A filters that it is doubtful that anyone can catch them. And this is coming from a die-hard analog guy.
Finally, when Meridian's "Master Quality Authenticated" (MQA) becomes the hi-rez audio standard, you are only a firmware change away. Everyone else will need a new processor to hear MQA to its best advantage.