Conclusion: The Marantz Reference SA-KI-Pearl's measured performance reveals it to be a well-engineered SACD player, and better in some ways than the Marantz SA-11S2 Michael reviewed in February 2009. However, for best sound its Toslink input should not be used with jittery data sources.
Summary: Listening to the Marantz SA-KI Pearl SACD player was a truly enjoyable experience. I think Mr. Ken Ishiwata would be very pleased with the emotional enjoyment that his player brought into my home. As for recommendations, it really depends on what you're after. While the SA-KI Pearl is a terrific two-channel player, I did miss the ability to play multi-channel SACD media.