Rather than hear from James Tanner, I would think it's best to hear from current owners. I am an early owner of the SP3, and from it, I built my entire system, both digital and analog. The processor, itself has a great D/A converter, and one can add a phono pre-amp, which I have done, and add a turntable and whatever cargtridge one likes. I added a Regal P6 with an ania moving coil cartridge. I also added a Bryston BDP-3 and a BDA-3 for an updated 2 channel D/A converter. There is no way I would buy a processor with room correction as James Tanner's philosophy about room correction is correct. So, in my opinion, if I wanted an SP3, I'd get it because it is still sonically relevant. In fact, I may get a second one for my bedroom to replace my Arcam AV9. I have heard Atmos, and to me, its sounds unnatural. I'd rather hear my music and video sound coming from the horizontal plane rather than the ceiling.