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I believe Pioneer is using the newest generation of the Sabre Pro (9026). The difference in price per chip from sales sites for the 9028 vs. the 9038 is about $35/chip for consumers to buy and probably a bit less for a manufacturer buying in quantity. Many things use the same DAC chip but that is only one aspect of how the product will sound. Regarding differences between the 9028 and 9038, there is some info here - http://www.dimdim.gr/tag/es9038pro/
9026 or 9028?
Good question and I am really not sure. I believe that the signal fed via HDMI is digital, to the pre/pro for decoding. In that case, the DAC plays no role.
Glad that there is a potential new Universal Player that may work out for this market.Still very unhappy that Oppo did what it did. I was fairly certain somebody would buy out the Oppo Blu Ray (and other Audio) portion of the business from the Corporation and carry on.Perhaps Pioneer will take over this Niche. Needs a few more features, but a step in the right direction.
Unfortunate, given the price that they are asking, that they are using lower end ESS DAC chips than what the Oppo 205 used.