Theta CBll vs. Meridian 861.4

Has anyone listened to both the Theta CBll with extreme dacs and been able to compare it to the Meridian 861.4 for two channel listening?
They both rock, but I am a sucker for the Meridian look. You set it up RIGHT and you can live with 861v4 for a long time. For 2 ch I would put my $$$$$$$ on the Theta Gen8. If you go with 861v4 make sure you get 2 OA13 cards[Balanced] and one IA45 card. Tha last card allows you to play SACD with 861V4.
I had a CB from the first year that it came out and went through all the upgrades including the CBII with extreme DACs in the front 3 channels and the other 5 channels Superior DACs. The Theta dealer I speant a lot of time with is also a Meridian dealer and has a carefully thought out all Meridian HT system in the store (Belair, CA,). No doubt the Meridian has the edge but, if two channel listening is what you are interested in, for a lot less money, you can get a much better sounding system using a preamp rather than the Theta or Meridian computers.