I love when everyone gets hung up on Bit Rates..
So I have the new Marantz 8801 Pre pro fully balanced unit sitting here in front of me.
It has wicked cool dacs - 32 Bit 192K - Now thats super cool right ?
Okay so the bottom line - Its an amazing piece and has gadgets galore and even has PIP with HDMI from alternate HDMI sources. (Wow) and a full Copper Chassis!!!
And the verdict ?
The Bits are not the whole picture and until you can realize this and understand it , you can not think that speeds of Data make something sound good.
The Cb3HD with its Premium Dacs smoke the Marantz for both movies and music.. The movies are more spacious and accurate in every scene on the Cb3hd.
The design of the Dacs and Volume control and Cross over magic that Theta has had for almost 20 years has stood the test of time and now it really shows.
I love the marantz and at 3599 its amazing. But it doesn't sound like a Cb3HD in any way shape or form.
Sorry for the bad news but Higher bit rates are not the end all.
We love faster and yes when the Cb3HD has the new PR3 card and it screams along at new higher speed internal rates, it will sound better for sure, but for me, i want sound clarity and accuracy and all the things that Theta is known for so i wait patiently for PR3

( And yes it will get rid of the left rear channel Pop, I promise )
Craig