Off course its an insult..Mac is not Ultra High End, Accuphase is, and to compare the two and imply they are on the same playing field is absurd, and shows a lack of intelligence and awareness of who these companies are. Mac's top universal bluray player has three cooling fans in the unit, thats poor engineering. No other high end bluray player runs as hot. Good luck with the fan noise. There's close to 200 used Mac items for sale on Audiogon, which shows Mac does not have a high retainment of ownership as Accuphase does. If Mac's gear was world class in sound quality, there wouldn't be hundreds of used Mac pieces for sale on Audiogon, Audio Classics, Ebay, etc...an endless sea of used Mac stuff..as far as sound and build quality, Accuphase is a Rolls Royce and Mac is a Toyota Camry...