I'd agree with serko, not many SACD's are pure DSD to begin with anyway. I've spent a little more time with the player over the weekend. The transport has operated ultra smooth, and is significantly better than the OPPO 83 transport. The transport on 2012 seems similar to the much more expensive 4010, for that I'm willing to forgive the plastic front panel- putting the money where it matters. BD load time is very fast. BD PQ is excellent. I'd have to pull out my calibration disc and match them up as best I could to do a more controlled comparison between the 2012 and the OPPO 83. For now I can say the Denon seems to have cleaner video. The Denon has better audio. To be fair the Denon is really priced closer to the OPPO 95, with which I have no comparison. My initial impression is the Denon 2012 is a better unit overall than the OPPO 83, but both are very good. The 4010 is a little better than either, particularly on SD DVD Upscaling, and is the best single box video player I've ever used, as far as I can tell it is the only made in Japan Bluray player besides Denon flagship model. Again the OPPO 95 would be the closer companion, but I have no experience with OPPO's flagship player. Another poster here liked his OPPO better. Btw Charlie Tango, I always thought you calibrate the display to the source, not vice versa. I will be doing more extensive calibrated comparisons soon. Each player will be set to zero/off on all internal adjustments and then calibrated at the display, then duplicate copies of the same movies will be used to allow instant switching between identical BD and DVD sources, which should be a less cursory exercise than offered so far. One thing I noticed is the OPPO outputs louder sound, so keep that in mind when making AQ comparisons.