BobM------Where did you see the reference to Atkinson and the 578? I own the 578 and the stock unit is a fine sounding player IMHO. The down conversion of SACD really doesnt bother me much, as my hearing is not that good. What I'm really interested in is upgrading the opamps and powersupply in this unit as I feel that would make the most significant improvement in the sound of the freqs I can hear. My guess as to why Atkinson chose this unit as his cheap reference is that 1. Its cheap, 2. It measures well, 3. In actually listening, its sins are of ommision rather than comision.