I have the B&K reference 30 and have not heard the Acurus. It has 2 sets pass-through inputs (a bypass input and DVD-Audio inputs). The ACT-3 used to be notorious for hiss, and I've also seen some unreliability reported at audioreview.com. I think the B&K may be more reliable, and has a room notch mode to tame room nodes. Bass management options are excellent. However, Acurus has come out with upgrades in the past, while B&K only promises to do so. Check out the reviews of both units at audioreview and I think you'll feel much more comfortable going with the B&K.