This in the review measurements section caught my eye;
UDP-1 review
Have not heard the two you list head to head ,just an FYI for you, others may post better details.
Having heard good things about the McCormack's sound quality from audiophiles whose opinions I respect, I was disappointed to find out that its intrinsic resolution is limited to the "Red Book" CD level. No matter how good a power supply McCormack has used, and how beefy an output analog stage it has added, the fundamental digital performance appears to be that of the OEM Pioneer circuitry at the player's heart. I am at a loss, therefore, to explain either why Kal liked the UDP-1's sound so much. John Atkinson
UDP-1 review
Have not heard the two you list head to head ,just an FYI for you, others may post better details.