Summary: The Marantz SA-7S1 is the smoothest sounding SACD player I have ever heard. Part of this is due to the choice of filters, but mostly, it is because of the vanishingly low distortion that the unit produces. No question, it is a pricey player in today's market, but such high performance never comes cheaply. For those who can afford the best, you just read about a player that should be on your short list.
Excerpt: In the escalating product race between Denon and Marantz, both companies have introduced a range of high-grade disc players and amplifiers that have helped to push the boundaries of what's commonly referred to as 'state-of-the-art' in the world of hi-fi.