THe transport section on the SE is considerably better than the 270. The 861se is basically a 270se transport that uses Digimaster v2.4(32 times resampling from the 861 player) software(which has adjustable algorythms). Where as the 27ix uses Digimaster v1.2(64 times respampling). Both are exceptional. Im going to be trying a 270se transport with the 27ix regardless if it is any better or not. Flexibility(inputs and outputs provided) is virutally equal either way.