New Apple TV -- Anyone planning on it?

for anyone who actually owns both the old apple tv with hard drive and the new $99 apple tv, can you please compare the sound quality through an external dedicated DAC? thanks!

@Happybob: The new ATV sounds better than the AirPort Express and previous ATV. I've been using and installing them over the last week with great success. It's an impressive little piece of gear. If you are an iTunes user and want to stream iTunes content, I highly recommend it.

The interface is quick and easy. The Apple Remote app integrates wonderfully. It sounds great, and even though it only supports 720p HD video, it look surprisingly good. I compared it with some 1080 HD content from Dish Network and DirecTV, and the ATV looks better.

@Ballan: please again clarify, are you saying that the new apple tv sounds better than the previous one out of the box, or through a dedicated high-end DAC? Are you saying that the new apple TV through optical connection to a high-end DAC sounds better through streaming than the older apple tv through optical connection to a high-end DAC playing apple lossless files off its hard drive rather than through sreaming?

just to clarify, i'm mainly interested in using the apple tv as a music server, connected to a ps audio DLIII dac, in a 2 channel system playing only apple lossless files. not really interested in the video capabilities. i was leaning on getting the older apple tv with 160gb hard drive. but if you guys are saying that new streaming-only apple tv sounds better than the old apple tv in a music only system through a DAC, then i might need to consider getting the new apple tv instead.