Like I said earlier, I popped the top off my AVD70, and the chipsets read "S-Master," but my brain sees "Tripath" Like I said, sonic signature, almost identical. ie: very tube-like to these ears....My conclusion: Who cares? It 1) sounds fabulous 2) costs next to nothing in audiophool terms, no stand alone player, no interconnect, no pre amp, no interconnect AND direct feed of digital signal into what I suspect ARE indeed Tripath amp chips, because they look just like the ones I know to be. Anybody bite yet? I love mine!!
Also, SONY has a long tradition of taking other designs and rebadging them, calling them their own. THey even attempted to ignore the fact that their half assed DSP chips in earlier junk HT receivers were LEXICON, not SONY.