Oh, I missed this part. As for a direct comparison between the Wadia 301 and Wadia 861se(before mods)The 301 gives you all the basic sound characteristics of the 861, just no as much. Both players sound very similiar, but the 861 has better detailed bass. The 301's imaging is also great, but the 861 adds that extra bit of dimension. The 861 is basically just more of a good thing. But like I stated a 301 with a Reference mod basically gives you the SQ of an 861 without the gorgeous modular 50lb monolithic chassis. WIth a GNSC mod they add alot of weight and damping to the 301 and give 861 performance on a budget. I have yet to hear an 861 or an 861se with their Statement mod, but from what I understand it puts the 861 in another league altogether. Not just from other Wadia products, but from pretty much ANY CDP or DAC/transport combo period.