The Sony DVD S-7700 is arguably the best transport in the world, regardless of price (read planet hi-fi's review of it's predecessor, the S-7000, which I also owned). The Birdland upsampling DAC will give you, for under a grand, sound comparable to the Bel Canto DAC. There you have it, anything else, like the planet and IO DAC, even though they are fine machines, will not provide sound in the same league as the SONY / Birdland or Bel Canto combo. And with the best DVD machine on the planet as a bonus, it's a no-brainer. The Pioneer by comparison is clunky and cheap....Have fun!