[Thanks for that tidbit... guess it's back to the Panny or Sony....
Go with the Panny.
I have the Sony S50ES .. Bought this one on impulse and there is nothing to write home about 
Yes. I tried the Sony and didn't like it, so I returned it. I have not heard the more recent Sonys or the receivers, which are probably better.
I have two SD-SG11 and they sound good on good recordings and not so good on less quality recordings. The poor sound from the recording is not smoothed over at all. I appreciate the miniDisc in these units also.
But I have a XR45 stock which is better, in my opinion, if you can feed it with a direct digital signal. The analog is not bad*, but the digital direct is great.
My order of preference: Panasonic XR45, Sharp SD-SG11, Sony
Ben
*It is sensitive to cables. I improved the cables and the difference was very noticable and now close to the digital. I guess I need a comparison with some other units analog vs. digital to say the analog in is not worth it and so significantly inferior as others have heard, but I've never owned any "high end" stuff

so that lets you know my limited experience.