Jazzmeup, you have had the opportunity for months now in your shop to compare a stock SA-1 to your own SCD-1 modded with many SOTA Audiocom components as well as extensive replacement of piece parts in the Analog section. Please comment specifically on the relative merits of these two players. Are you saying after all this work is done that neither CDP surpasses the other? If after all this work modding and listening to incremental changes (some of which were considered quite dramatic at the time), you are only observing a "distinction without a difference," then perhaps it's not worth the trouble.... My perceptions were very different.