Thanks Ksales. So, I believe you are saying that you think the #40 is equal to the Levinson audio reference pieces (#32 preamp and #30.6 digital audio processor). There are really has no Levinson video pieces from which to draw a conclusion. Am I correct in your meaning? Would Levinson agree? Would seem to work against their reference customers to now say that the # 40 is better and I believe they have NOT designated the # 40 as a refernece piece.
