Pumper, it seems to me that one would still need a computer in order to transfer one's digital audio files onto the Sony's harddrive. What leads you to believe otherwise?
As for the lower priced HAP-S1/B, it may well turn out to be the better value bang for the buck; however, it is not true to say that both machines have the same functionality because there is at least one presumably significant functional difference (apart from differences in hardware parts): only the higher priced unit has the DSD remastering engine. Hopefully, reviews will help answer the question of whether the higher priced unit is work the extra grand.
As for the lower priced HAP-S1/B, it may well turn out to be the better value bang for the buck; however, it is not true to say that both machines have the same functionality because there is at least one presumably significant functional difference (apart from differences in hardware parts): only the higher priced unit has the DSD remastering engine. Hopefully, reviews will help answer the question of whether the higher priced unit is work the extra grand.