Mcintosh MX120 for theater

This processor is not able to use with Audessy Pro. That is the key to go to another planet. The latest Mcintosh are with Lyngdorf's acoustic system. The people I know who own this do not use it. They say: it is not a good system, it makes sound worse. I sold Tact in the past. I was not convinced about the system. It makes the overwhole sound lean and not musical anymore. And it makes the stage quite flat.

The last few months we sold a lot of Onkyo PR-SC 5509 with Audessey pro. The funny thing is we sell it also to people who only play stereo. They had much more expensive 2 channel preamps. At the end the best results sell. It is that easy. I owned the Pass Labs XP-20 for 2 years. I have an even wider and deeper stage than with my XP-20 in the past. Voices and instruments are more easy to follow. You can hear 2nd and 3th voices on recording more easy than with the XP-20.Onkyo is the only brand in his price tag what is capable of giving depth. Most of all the other brands in this pricetag are 2-dimensional products.

I have the MX-120. In my opinion, it's a 2-channel pre-amp with the added capability (convenience) of processing surround sound. But, what it lacks "on paper" it more than makes up for in sound quality in either environment.

There are processors out there with more technology built into them, but the MX-120 is a solid buy, especially if you're using it for 2-channel audio.

Can't help with the 132 question, but there's some good info to be found over at audiokarma McIntosh forum.

Hope this helps.