soix...Thanks for responding. Your last question was pre answered. In the OP I stated the processor would be used in a movies and music system. If my question was inarticulate I apologize. Having not heard either piece, I was asking those who may have had experience with one or both to share their opinions. If ancillary equipment was uber important in choosing gear, no one would buy anything, as stores do not have the same equipment as the buyer does. Are you suggesting that people with say Focal Sopra 2's would be better with the McIntosh, but if they have Bowers & Wilkins 803D's the Audio Control would be the best choice? What is most important to ME is having people who have heard or own either of the pieces share their experiences, rather than people telling me only 2 channel is important or even worse, telling me how to ask a question, and what to ask. If my post is too vague for you....please feel free to ignore it.