I own this player. The build quality is top rate. It is absolutely gorgeous (pictures don't do it justice). The all metal transport has to be one of the best transports made today. I have compared it, as a transport, to about 5 other units, and it was shocking to hear how much better it is.
As a total player, it is not what one well known reviewer says. It is dynamic, has excellent bass. The midrange, including vocals, is present, but not forward. The sound stage is wide with adequate depth. The treble is detailed, but not hyper-detailed, which apparently that reviewer likes. It is a good balance, because it seems to make less good recordings sound better than razor-sharp detailed players do. Yet, stellar recordings sound stellar.
I am in the process of writing a review on it, and I have compared it to the Limited Edition Pearl player. I won't go into detail here, but, again, the same reviewer would have you think there is a big difference between the players. Frankly, the difference is rather small, and not always in favor of the Pearl. Considering that the Pearl does not have the metal transport, is unbalanced only, and lacks a coaxial digital out, the SA11-S2 would be my first choice. More about these players later.