I believe if anyone asked Jeff Kalt of Resolution the same question as to his opinion of Kevin Halverson at Muse, you would get a similar response. I believe it is already known they have worked together on a number of projects of mutual interest over several years or more. The April 99 Recommended Component issue bears this out in a very informative interview with Halverson titled "Musing on 24/96. This same issue has a extensive review of the Muse Model Eight Transport & 296 DVD/CD Processor as well. This particular issue talks of the Universal I2S Interface, originally designed by Muses' Kevin Halverson, and its undergoing extensive further development to meet the needs of DVD-based Audio was itself a joint effort with Jeff Kalt. You can see both by going to: www.museelectronics.com. AS for the so called War of DVD-AUDIO & SACD it has for some time now been quite obvious as to the reason for Sony & Phillips promotion of the CD based SACD format. You only need to take into account the fact that the HIGHLY valued income to Sony from CD royalties are at an end, and the continuation of a format based on CD is essential to alleviate this loss. Muddy the waters, stir up controversy, confuse the consumer, whatever it takes to advance their interest and self serving goals seems to be the battle plan. What they have decided to do to the consumer is a D__ shame. The technology exists for both formats to co-exist but they absolutely seem to be opposed to it. There is no need for doing what they are. It hurts the industry as well as the average individual and for NO other purpose than to benefit themselves. Based on past experience can you possibly think they would hesitate to do otherwise? I know I can't.