Buy whichever one you can afford. The SE upgrade is $2k, and is not discounted, so I guess the question is whether you can find an 861se for under the upgrade cost for the 861. Every tweak and upgrade to a Wadia brings it closer to its full glory. Power cords can make a HUGE difference (Elrod Statement II has staggering benefits on the 27ix/270se), as can a power conditioner and a proper stand.
Rob
Rob