I recently had my CX7e upgraded to the MP. As good as the standard "e" was, the MP upgrade takes this player to a whole different level. I would even go so far as to say (gulp) that it's now a fair match against my vinyl rig. I never thought digital could match vinyl, given the same mastering in both formats. Now I'm coming to the conclusion that that it very well may be a toss up.
BTW - the CX7 does not play SACD, that's the CX5.