Sri, I actually agree with Midnitemick...
For the same price as the Reference CD2.2 Linear, in my opinion, the Consonance Reference CD2.2 MKII is clearly the superior product. Both players use the 6H30 Supertube in the output stage, but the MKII version offers 24 bit/192 KHz oversampling, volume control/variable output, and XLR outputs, whereas the Linear features the 16 bit/44 KHz non-oversampling architecture, and fixed RCA outputs only. The MKII version offers a solidity, low-end weight, and more relaxed, liquid nature that certainly makes it the far more analog sounding component.
I feel strongly enough in this position, that I have stopped marketing the Reference CD2.2 Linear in favor of the Reference CD.2 MKII, as I felt offering both of them created more confusion in the minds of the dealers and customers. I spent significant time with each player, with the end goal being to simply put my energy behind the better one, and came to the conclusion that the MKII was the winner. Of course, ANY product that Consonance manufactures can be ordered for a customer, I just choose to limit what I advertise in the interest of clarity.
It's not as if I'm opposed to the non-oversampling architecture, I'm not. In fact, I believe that the Audio Note digital products are some of the best in the industry. And, at $995, I'm not sure there's a player that eclipses our CD120 Linear. But, when one is ready to take the next step, our Reference CD2.2 MKII and new CD120T are the components I hang my hat on.
Again, this is my opinion, and mine alone. I have encountered a person or two (including my friend, Ian Large, the Opera Audio/Consonance distributor in the UK) who feel otherwise. And, in their defense, I would say the Linear version is probably a bit more insightful and open, even if I find it more "digital" sounding.
DISCLAIMER: I am the importer/distributor for Opera Audio/Consonance products in the USA and Canada