About 2 months ago we install 2 units CB IV that come with XTREME DAC and it work very well far better than CB III HD . We also send 2 more units CB III HD for upgrade to CB IV and will get back in next few days :D
Thanks bencorn , The main reason that I put all stuff on floor just try to make it close together because I'm not yet have longer interconnect cable .If I provide rack at front it will be obstruct the center channel .
If your question is just compare performance between ML 40 & KRELL 707 , I can tell you that KRELL 707 is far better than ML 40 both PURE ANALOG 2 CHANNEL and PROCESSOR for 7.1 HOME THEATER . Before invest KRELL 707 I had CASABLANCA III with EXTREME CARD in my system and my friend had ML 40 . Even it better but people will like or dislike is the other story .