Integra 3.4, open box, $300.
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My conclusion: the sound is a combo, like a salad, of the dual wolfson dacs combined with: over-clocking, error correction, filters, brand specific gizmos like Onkyo’s VLSC.
This model sounded better than the 8 others I tried. IF no SACD is needed, it is a terrific sounding player, with the advantage of it’s 6 disc feature.