The Blue note Audio player ,especially since the last oct,
upgrades make this player a exceptional; unit on all accounts ,the unit I am talking about is the tube version, using a quality power cord ,and good vintage tubes makes a noticable improvement.This unit is easilly better than the
opus 21, myself and 4 of us from a audio get together, did a comparison with our
gear.the upgraded opus is probably close .Fat cat audio ,has a agenda, and sells opus, we don't ,
therefore this is a collective observation. even if you have 10k to spend this unit is a must hear!