Hello I had a 3960. It sounded pretty darn good..better modded. It had some software issues where it wouldn't play certain disc.
I now use a Pioneer 578A. It is a much better built machine. No software issues.The transport is rock solid..no problems what so ever. I haven't spent any time with the unmodded version as mine is modified.
I only use it as a transport now, since the Audio Sector Dac is leagues better in every regard. I listen mainly to redbook and DVD concerts.So I can't be of much help with the SACD section.
If it were my money I would save the money and order the Dac. My buddy went nuts over this little Dac. He prefers it to his Arcam FMJ DV27(when he bought it new it was $2600)..one hell of a player by any standard. No hype ..the dac is really that good.