Not sure why it beats the PS3. It's not as fast loading, doesn't play games. It's engineering is spent on vibration control (good stuff but not the top of my Blu_Ray list) and dedicated DACs for the 7.1 analog outs. Yet, where do the 7.1 analog outs connect to? For a Blu-Ray player they connect to the analog ins of a processor.....so the analog stage of the processor is the weak link anyway, and most TrueHD/DTS HD MA capable processors have their money spent in the digital HDMI side, not in the analog side. (Yes, you could use older non-HDMI processors, but then you need video switchers, etc.) Most BD owners would connect in via HDMI, making the 7.1 analog DAC investment moot. And it's not like this $2200 machine also does SACD and DVD-A (so that analog stage and those eight dedicated DACs can work hard at something other than TrueHD or DTS-HD-MA)...it doesn't. Some of the demographic of the $2200 BD player owner would possibly be someone who also has a higher end HT that plays hirez music (SACD/DVD-A). Their processor's mch analog ins are likely taken up by a good universal player anyway. Net/net, not sure why one would spend this $$ on a BD player only. My $.02