Due respect the the other "unregistered," but I cannot call this review comprehensive in any meaningful way. It's great that MM notes that numbers on product spec. sheets often tell far less than the whole story, this could not be more true.

HOWEVER, he then simply lets the matter drop and moves on to other issues (like SRS and surround options)! Why not listen to the device, compare it with other output devices/DACs and see what you can hear. In the end (issues of subjectivity aside), our ears are the most sophisticated audio measurment tools we have available. It seems odd not to use them.