Please consider that I have not heard the Classe Sigma or SSP-800. I am just commenting on what I am seeing inside the product.
http://www.audioholics.com/av-preamp-processor-reviews/classe-sigma-ssp-and-sigma-amp5-review/over_sspsigma.jpg
Based on what is inside the Sigma (above), it looks like a trimmed down version of the SSP-800. It only has balanced outputs for left/right. The power supply sections are trimmed down. It seems to be marketed more towards the iphone/ipod consumer group. It will do everything you need, but I would rather put my money on a used SSP-800. There are a few models of the SSP-800:
Single DSP HDMI 1.3 (oldest)
Dual DSP HDMI 1.3
Dual DSP HDMI 1.4
There’s an HDMI 1.4 model on audiogon now for $4200. There’s also a Sigma SSP and an HDMI 1.3 SSP-800 used, each for $3500. Retail on the SSP-800 is $9500.
The SSP-800 might have an edge in sound quality over the Marantz stuff because, based on my reading, the audio stages in the SSP-800 are fully differential/balanced (although they still used LM4562 op amps, the power supply sections are excellent). It’s impossible to know for sure if the audio stages in the AV8802a are fully differential (even though the unit has XLR outputs). There's definitely enough circuit on each AV8802a HDAM module to do fully differential:
https://www.marantz.co.uk/assets/images/products/av8802/av8802_hdam_board.jpg
Obviously, the Classe is going to be lacking in streaming and decoding/interface support of the new formats.
I think it’s going to be a big guessing game between Classe and Marantz as to which is better. Classe is a small boutique company that only sells so many units per year. Marantz is a giant company with a huge reseller market. The Marantz is going to give you more per dollar for return-on-investment. However, it’s difficult to say which is actually going to sound better.
You can get the Marantz 8802a NEW on ebay for about $3200 (if you don’t care about authorized reseller or warranty). There’s a used one on audiogon for $2600.