I have stated this before. I firmly believe it to be true. I want others to do the tests that I have for HD sources on both for pure recording and burning and then do good S-VHS and VHS input tapes and burn to disc for both the 2005 Pioneer and 2005 Panny models. Be sure to play it back on a top 10 DVD player on the Home Theatre shootout site. We have had a lot of people that say well , you should have used different settings for VHS input to the pioneer etc. Well until you step up to the line and test-- it is hogwash. And I say that if a unit cannot handle the fire out of the box it is hogwash and what faith is any average buyer(not supergurus on this board) going to have in that unit? I think that is a smokescreen for those too laid back to take the effort to do any VHS comparative testing. I have reviewed the 2005 Panny ES-10 VHS and S-VHS input and I see no way the 2005 Pioneers can equal it on same tape ,same conditions. The 2005 Pannys beat my 2003-2004 Pannys which were almost universally talked up and praised for this ability. I love my 420 and 531 Pioneer as they are the best for direct record at XP+, XP and SP, but Panny wins in tape input at XP speed receiving the tape. This is important for the older VHS and S-VHS tapes many have.