Not to get into an argument, but I have heard Classe's Class D solutions. It is very clean/clear. However, it is so clean that it's too clean. There is no "life" to the music and it actually leaves me wanting more.
I suppose it's true that the Sigma can replace his receiver, but he needs to go into this with full knowledge.
Your statement that the Sigma does not have a "DAC" may be true in the conventional DAC chip sense, but there is always going to be a circuit that produces pulses based on digital data. This has to go through some sort of pre-driver circuit for the amplifier.
I try to be very open minded when answering questions and not push one option over the other. I have read many of your posts here and it seems that you push Classe solutions over every other solution out there, stating that Classe is the absolute best regardless. I would ask that you try to post based on your direct experience with specific devices instead of "selling" the Classe marketing. It really sounds like that's what your trying to do.