it does not look as fancy as the sa-60 but for 2 channel playback the indsie is the same.
Not exactly!
1. SA-10 does not convert PCM (CD) to DSD like SA-60 does. I am not a big fan of this process/feature, but it might be helpful in some bright sounding systems and with irritating CD recordings.
2. Power supply is different, and SA-60 has the edge.
3. The analog output stage is different in favor of the SA-60 again.
I am talking Stereo only.
Regards,
Alex